Does the state give one the option of refusing to pay taxes?
This is not the same thing. Essentially the state is saying, pay us or pay them. This is coerced - whereas the biblical example refers to a promise made from a free offering.
Jesus did not force Ananias to make his donation, nor did he force Ananias to pay it all. Ananias offered all of it (of his own free will), and then broke his own promise.
Does a state give an option of refusing to pay taxes?
Yes, you can refuse to claim membership.
Look at the larger question.
Does the threat of coercion in order collect taxes entail a state is an unjust authority?
In principle no, because it is believed that the money is going to an important cause that is supporting the community, firemen, armed forces, ect.
Guess what the Catholic Church is in the Catholic Community.
Therefore,
This is not an unjust collection.
Jesus was not forcing Ananias to do anything, Ananias refused to act with honesty. St. Peter called him to account for his dishonesty because it was over the obligations of a member of the Church who had promised support, but acted with duplicity in that pledge. Because the sin was grave, Ananias and his wife were struck dead by God.
I found it interesting that you put Jesus in the place of Peter, its not an incorrect exegesis.