Section 96-6.2 - Unemployment Insurance Reserve Fund(a) Establishment and Use. - The Unemployment Insurance Reserve Fund is established as an enterprise fund. The Fund consists of the revenues derived from the surtax imposed under G.S. 96-9.7. Monies in the Fund may be used only for the following purposes:(1) Interest payments required on advances under Title XII of the Social Security Act.(2) Principal payments on advances under Title XII of the Social Security Act.(3) Transfers to the Unemployment Insurance Fund for payment of benefits.(4) Administrative costs for the collection of the surtax.(5) Refunds of the surtax.(b) Fund Capped. - The balance in the Unemployment Insurance Reserve Fund on January 1 of any year may not exceed the greater of fifty million dollars ($50,000,000) or the amount of interest paid the previous September on advances under Title XII of the Social Security Act. Any amount in the fund that exceeds the cap must be transferred to the Unemployment Insurance Fund.2 013- 2, s. 1(b); 2013-224, ss. 4, 19.