Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 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. Acts 1987, No. 928, § 4.

(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.

(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.

Where this section sits in the code

AR Code
Title 19
Chapter 5
Subchapter 9

(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.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

Browse this collection