. New York
> Tax as pct. of gas price: 17.4% (2nd highest)
> State fuel tax: 45.1 cents per gallon (3rd highest)
> Gas price: $2.59 (3rd highest)
New York charges more than 45 cents per gallon in taxes, among the highest tax rates in the country. Yet, although the state’s taxes are extremely high, they are likely needed. As of 2013, more than 60% of bridge area in the state was deficient, the highest rate in the United States. Critics of the state’s tax policy, however, could point to New York’s extremely high state and local tax burden, which was the highest in the country as of fiscal 2011, at 12.6% of per capita income.
I'm pretty sure that has been eclipsed by Kookiefornia since then.