Illinois Code § 605 ILCS 5/5-701.4

Any county board may also use any motor fuel tax money allotted to it or any part thereof for the purpose of retiring bo
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nds and
paying obligations incurred for the purpose of constructing State or county
highways, the construction of which was under the supervision of and with
the approval of the Department under the provisions of Section 5-403 of
this Code or similar provisions of prior law.

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