Ariz. Rev. Stat. § 49-1020
Each owner and operator of an underground storage tank that is subject to regulation under this chapter shall pay annually to the department a fee of one hundred dollars for each tank. An owner or operator who sold or relinquished legal, equitable or possessory interest in the property on or before January 1, 1990 shall not be responsible to pay the fee prescribed by this section. The director, with the approval of the attorney general, may abate fee balances if the administration costs exceed the amount of the fees due. The fees collected under this section shall be deposited, pursuant to sections 35-146 and 35-147, in the underground storage tank revolving fund established by section 49-1015. The director shall adopt rules to provide for the orderly imposition and collection of the fees imposed by this section.
A.R.S. § 49-1020