Like driver's license fees, the per-gallon gasoline tax also has not kept pace with inflation. While Utah has a $20 billion backlog in needed state road repairs and expansions, the gas tax revenue has not been raised.

And high gasoline prices have led to the purchases of more fuel-efficient cars, which actually slows the pace of per-gallon tax revenues.

Rep. Wayne Harper, R-West Jordan, says he plans to introduce a bill that would lower the per-gallon 24.5-cent tax by 9 cents. A 6.5 percent sales tax would then be imposed on all gasoline sales, and over time that would grow with inflation of gas prices to bring in cash for road construction, he said.

Since both the driver's license fees and gasoline tax are dedicated to specific programs, they are not part of the huge $1.6 billion tax surplus lawmakers will deal with.

Still, in times of such plenty in state revenues, some legislators are saying now is not the time to raise any state fees or specialty taxes.

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