We don't recapture military costs. We don't recapture climate costs (we can't even quantify that). We don't recapture pollution costs. We increasingly don't recapture road maintenance/construction costs.
Some states just dump gas taxes into general revenues and borrow road maintenance costs (Yes NJ I'm looking at YOU).
Plus the tax is ridiculously regressive.
Not to mention roads have a lot of other external economic effects, both positive and negative.
I think we should just get rid of gas taxes. So when something replaces gas we won't be trying to tax that to replace gas revenues.