A. If the county assessor is acting as an agent of the department, the county assessor shall transmit the following monies to the county treasurer of the county in which the fee is collected:

Terms Used In Arizona Laws 28-2005

  • Board: means the transportation board. See Arizona Laws 28-101
  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • highway: means the entire width between the boundary lines of every way if a part of the way is open to the use of the public for purposes of vehicular travel. See Arizona Laws 28-101
  • State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

1. One dollar of each registration fee.

2. One dollar of each title fee.

3. Two dollars of each late registration penalty collected by the assessor.

B. The county treasurer shall deposit the fees received pursuant to subsection A of this section in a special registration fund for the use of the assessor in carrying out the duties imposed by this article. The county treasurer shall allow and shall pay claims against the fund in the same manner as claims against the county are allowed and paid.

C. The board of supervisors may order the transfer of all or any unexpended part of the monies in the special registration fund received during the previous fiscal year to the fund for the maintenance and construction of county highways. The county treasurer may invest inactive monies in the special registration fund in United States government bonds or interest bearing notes and other interest bearing obligations of the United States for which the full faith and credit of the United States are pledged. The county treasurer shall credit all interest earned on the special registration fund monies to the special fund.

D. Except as otherwise provided by law, the collecting officer shall immediately transmit monies received from fees and taxes imposed by this chapter, except the portion retained for the assessor’s special registration fund, to the director. The director shall deposit, pursuant to sections 35-146 and 35-147, the monies in the Arizona highway user revenue fund.

E. Each county assessor shall collect and transmit monies received as motor vehicle emissions inspection fees, exemption fees or certificate of waiver fees pursuant to section 49-543, the annual registration fee and the vehicle license tax to the state treasurer. The state treasurer shall deposit:

1. The emissions inspection fees, exemption fees and certificate of waiver fees in the emissions inspection fund established by section 49-544.

2. The annual registration fee and vehicle license tax as prescribed by law.