Care to back up your assertion with a citation from a non-idealogue source?
PA just had a bridge fall down because the same pattern of funds redirection I described prevented their "fix the roads" gas tax hike from doing more than treading water. The pattern I described is very, very common. My own state had the same problem using cigarette taxes to fund the schools.
Wyoming used that money for a property tax repeal, and NC used that money to get rid of the educational component of corporate taxes. I don't have a good source, sorry.