Section 28-2005 - Disposition of fees; county assessor's special registration fundA. 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: 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.