According to this[1], Illinois state gas tax goes all over the place.
- 2½¢/gallon to the State Construction Account Fund.
- $420,000/month for boating safety
- $350,000/month to improve railroad crossings
- A "sufficient" amount to legal fees
- A "sufficient" amount for the administrator and supervisor
- $30 million/year for vehicle inspection
- "Amounts ordered paid by the Court of Claims"
- Fuel tax payments to other states
Then, of what's left...
- 17% to road construction
- 28% to a road and bridge program
- 27% to all municipalities, divided by population
- 9% to Cook County (Chicago)
- 10% to counties other than Cook, based on the number of drivers licenses issued
- 9% to the townships and road districts, based on the number of miles of road
Sounds like Illinois to me.
[1] https://idot.illinois.gov/Assets/uploads/files/Transportatio...