This study has evaluated the effectiveness of the present taxation policies in Virginia's interstate and arterial highway systems. To do this, it has estimated the vehicle miles of travel for different classes of vehicles on each route, the maintenance costs (general and replacement) arisen from the use of each route by different classes of vehicles, and the revenues (fuels tax and registration fee) contributed by each class of vehicles on each route. Then, the expected revenues were compared to expected expenditures over a ten-year period ( from 1981 to 1990) to show when and in which class of vehicles the present taxation policies should be changed so that sufficient funds can be generated to cover the maintenance costs of the highways. The study has also provided enough information to show the degree of importance of the routes in the state highway system -- in terms of travel and financial viability -- which may help to set up a priority scheme for the maintenance and improvement of the routes. / M.S.