Ron Utt of the Heritage Foundation uses 2009 data to show that more than half the states send more gas taxes to the Treasury than they get back in federal transportation dollars. But the GAO uses 2005 through 2009 data to argue that, in fact, all the states have gotten back more than their residents paid in gas taxes.
It is likely that both are correct. Particularly in 2007 and 2008, the federal government spent more on surface transportation than it took in. If you spend more than you receive, then all everybody wins–except whoever has to eventually make up the difference.
