I have heard that truck drivers have to keep track of their miles and fuel purchases than file taxes based on that. I think it had more to do with how these taxes are split up among states that trucks travel trough.

A lot of these just add unnecessary bureaucracy and adds cots of complying with them for the tax payers.

You are right it is not easy to figure out how to pay for roads. But with decades and centuries of knowledge, it shouldn't be too difficult either.