Take those gas taxes and consider the following
Road miles per state
http://www.cubitplanning.com/blog/20...iles-by-state/
Population and population density
http://www.ipl.org/div/stateknow/popchart.html
http://www.ipl.org/div/stateknow/pop...atesbypopdense
GDP per state
http://en.wikipedia.org/wiki/List_of_U.S._states_by_GDP
Then you have to consider weather
http://www.currentresults.com/Weathe...rge-cities.php
http://www.currentresults.com/Weathe...cipitation.php
http://www.currentresults.com/Weathe...ll-by-city.php
So a state with big numbers across the board will have higher infrastructure costs and the ability to pay for those cost.
If a state fall up short, such as crappy GDP or less roads or mild weather you'll see reduced gas taxes.
One # that stuck out was Texas but it appears they are battling the issue
http://www.theeagle.com/local/Offici...revise-gas-tax
http://www.texasinsider.org/?p=18988