New Jersey came in at No. 2 in Forbes' ranking of tax burden on residents.

New York was at the top of the list with Connecticut, California and Wisconsin rounding out the top 5.  The magazine said it determined its list by calculating the effective tax rate for single taxpayers earning a taxable income of $50,000, the average median income between 2009 and 2013, according to Census data.

New Jersey's state tax rate is at 2.54 percent, but a combined average local and state tax of 12.3 percent push the state to nearly the top of the list. By comparison, New York's state tax rate is 5.46 percent, with a 12.6 percent state and local burden.

If the New Jersey legislature in its lame duck session approves an increase on the state gas tax, the state could go to the top of the list.

On Tuesday night's Ask The Governor in the New Jersey 101.5 studio, Christie didn't completely close the door on a gas tax increase.

"Everything is on the table for discussion, but it must be done within the context of overall tax fairness to the people of New Jersey," he said. "If there is I'd consider any suggestions that they want to make regarding the Transportation Trust Fund."

Seven states don’t levy an income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming.