Section 19-5-935 - Employment Security Advance Interest Trust Fund(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Employment Security Advance Interest Trust Fund".(b) The Employment Security Advance Interest Trust Fund shall consist of receipts from the advance interest tax and any penalties and interest, as transferred from the Unemployment Compensation Fund Clearing Account, there to be used for: (1) Paying interest incurred by the state on advances from the Federal Unemployment Trust Fund;(2) Making refunds of advance interest taxes or interest and penalty payments which were erroneously paid; and(3) Returning moneys to the account which were incorrectly identified and erroneously transferred.