Illinois Code § 605 ILCS 5/7-202.16

The payment for engineering studies for and studies to
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determine the feasibility of constructing a toll bridge to cross a river
within this State or forming a border between this and another State. If
bonds are issued for construction of such a toll bridge, however, the
proceeds from the sale of those bonds shall first be applied to return to
the motor fuel tax funds the amount of the payment made under this Section.

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