No it isn't. The intent behind road placement is to provide transportation connections. The gas tax is placed to provide for that connection. It also serves as an economic incentive for folks to choose the most economical way to to use that fuel. Gas guzzlers are not economical and they wear the road more.
...and they wear the road more. Not appreciably so. The lion's share of wear and tear on the roads is caused by weather. But I repeat myself.