How the "Users Pay" Myth Gets in the Way of Solving America's Transportation Problems
~ https://frontiergroup.org/resources/who-pays-roads/Road Taxes and Funding by State, 2025
Most states fail to collect enough in user fees to fully provide for roadway spending. This necessitates transfers from general funds or other revenue sources that are unrelated to road use to pay for road construction and maintenance.
Only three states—Delaware, Montana, and New Jersey—raise enough revenue to fully cover their highway spending. The remaining 47 states and the District of Columbia must make up the difference with tax revenues from other sources.
The states that raise the lowest proportion of their highway funds from transportation-related sources are Alaska (19.4 percent) and North Dakota (35.1 percent), both states which rely heavily on revenue from severance taxes.