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Pretty sure it is an excise tax

The gasoline tax is an excise tax. These tax funds are allocated to government programs like the Trust Fund.

An excise tax is an indirect tax charged by the government on the sale of a particular good or service.

Fuel taxes in the United States. The United States federal excise tax on gasoline is 18.4 cents per gallon and 24.4 cents per gallon for diesel fuel. The federal tax was last raised in 1993 and is not indexed to inflation, which increased by a total of 64.6 percent from 1993 until 2015.