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Treasury dept collects but it never goes into the treasury. 100% turned over to USFWS who deduct an administrative fee, which can sometimes get excessive, then grant it back to the states who have to match. Some of it can get porked at the state level or mis-used.

Pittmann Robertson Act was passed in the 1930s. In the 50s they passed Dingell Johnson Act which works the same way except for fishing. More recently the Wallop Breaux Act on boat fuel.

Texas has excise tax on "sporting goods" that works the same way.

There is another source of federal money that comes from the offshore drilling royalties that is used by the feds and states. It funds land and water conservation, parks, and historical sites.