the excise tax on gasoline is an example of a tax based on a benefit received rather than on the ability to pay.

Question

a. yes b. no

This is obviously Yes since
in the book it says >>

For many governments the primary source of revenue is taxes, which in turn can take many forms, including income taxes, sales taxes, property taxes on houses, ad valorem tax taxes for automobiles, and excise tax (a kind of sales tax on things like cigarettes, alcohol, and gasoline - sometimes referred to as "sin taxes")