The ctags program can be used to generate tag file for many programming languages. However, CUDA source files are not supported.
Tags can be generated for most entities of the CUDA programming language by asking ctags to process CUDA as C++. This can be done by passing this parameter to ctags:
This parameter can also be added to the ctags configuration file so that it used by default whenever ctags is invoked.
Tried with: Exuberant Ctags 5.9, CUDA 5.0 and Ubuntu 12.04 LTS