Ariz. Rev. Stat. § 28-2005
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:
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: