Replacing tires already costs money. How much would an extra tax change behaviour? It is definitely something to consider but doesn't seem like a definite issue.
Quick back-of-the-napkin calculation: Let's assume a tyre life of 31,000 miles. At 31 mpg (supposedly the average consumption in California) that's 1000 gallons. Gas tax in California is currently 0.579 $ per gallon, which gives 579 $ in gas taxes over the lifetime of a set of tyres. So the tyre tax would have to be around the order of 145 $ per tyre.