Every car has an odometer... one could think of a relatively convenient scheme where you can get your car inspected once a year at any refueling station, and tampering with the odometer is a crime. Won't stop everyone, but does it matter?
Odometers can have their values changed at will, at least in ICE vehicles, often for valid reasons.
Unless auto manufacturers are required to fit much more secure odometers, I can't see them in their current incarnation used as the basis for a tax.