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In this case it’s pretty simple - stop using the government built and maintained road system

“Maintained road system” is a joke in California, yet we pay some of the highest taxes in the world.

In the world? LOL

edit: sorry, to be more constructive let me add https://www.strongtowns.org/journal/2020/5/14/americas-growt... as a small explanation for what is all wrong with 'roads' in america. Car infrastructure is insanely expensive and we have a ton of terrible status quos in the US that add to it.

Don’t buy a car?

In all seriousness, do you really think that any government system on earth could work if people got to opt out of laws they don’t like?

Assuming you do not have a tribe willing and able to fight for you, move to the middle of Siberia, or Somalia, or the Sahara, etc where you will not have to compete for resources like land.

Regarding this particular tax, you opt out by de-registering your vehicle so you don't have to pay taxes on it. In general, that's how you opt out of most government nonsense, you fly under the radar and keep your money protected where whatever government can't touch it.

You can opt out by not using the government-provided roads.