The costs of collecting motor fuel taxes are extremely low-about 1.0 percent of gross revenues.80 This is largely due to the efficiency of the fuel tax payment process, which collects taxes at the gross distribution level and only involves about 1,400 payees.81 By contrast, targeted tolling and pricing is currently expensive to administer (measuring administration costs as a percent of revenues), and the transition to national comprehensive pricing- depending on how it were implemented-would have both large initial costs for systems and infrastructure and higher administration costs due to the Pillions of transactions that would be required to Pill and collect fees. But the additional costs of tolling and pricing must be weighed against the poor long-term sustainability of the motor fuel tax as our nation's primary source of surface transportation funding, the potential for greater efficiency and other ancillary benefits associated with pricing and tolling, and the fact that, particularly with comprehensive pricing, there are few if any other viable options for meeting long-term highway and transit spending needs.