I've received more than 50 calls to my office this year complaining about gasoline prices. I understand. I'm concerned every time I have to fill up my tank.

 So where does the money go? 

 Almost 80 percent goes to the companies that pump the oil, or refine it into fuel. A certain amount goes to the retailers who get it into our gas tank. The federal and county governments also take a share.

 Less than 10 percent of your gasoline bill goes to the State, and we fought this year to cap our gasoline taxes, so New York won't take more of your money no matter how high the prices go.

 Most of the state and federal taxes are flat-rate. So as prices continue to rise as summer nears, almost all of it will be because of the cost of buying and refining the oil. The only tax that can vary with the seller's price for the gasoline is the sales tax.

 That's why I worked so hard this year to keep the state's cap on gasoline tax to 8 cents - the amount the state would get if gas were $2 a gallon. Former Gov. Eliot Spitzer had proposed eliminating that cap, which would have added 6 cents a gallon to the price you pay now - and even more as crude oil prices continue to rise.

 That was dead wrong.

 Government should not benefit from the burden the oil producers and refiners are making us shoulder.

 Beyond that, we can make smart decisions and consider these tips:

 1. Drive efficiently. Avoid jack-rabbit starts and sudden stops. Use your cruise control. And slow down. According to the U.S. Department of Energy, most automobiles get about 20 percent better mileage at 55 miles per hour than at 70 miles per hour.

 2. Carpool, walk, bike or take the bus. 

 3. Get a tune-up. Change the air and fuel filters. Keep the tires properly inflated.

 4. Combine trips. And plan them so you don't have to backtrack.

 5. Lighten the load. Every extra 100 pounds decreases mileage about 1 percent.

 6. Avoid short trips and rush-hour traffic. The more starts and stops, the more we waste gas. The Department of Energy says trips of 5 miles or less make up 
15 percent of all miles driven each year, but burn 30 percent of the gasoline.

 7. Don't drive a mile to save less than 50 cents. The average car costs 54 cents a mile to operate. Don't go too far out of your way for minimal savings.

 8. Find additional tips for saving fuel and money from the American Automobile Association at http://www.aaanewsroom.net/Files/gaswatch02.pdf.
 
And to find links to BC Transit to find a bus route or for other time and cost saving tips, visit my web site at www.TomLibous.com.