WVC 21 A- 8 - 5
§21A-8-5. Clearing account.
Upon the receipt of payments and other moneys payable into
the fund under this chapter, the commissioner shall immediately
deposit them in the clearing account. Refunds payable under
section nineteen, article five, of payments erroneously
collected, shall be made from the clearing account. Such refunds
shall be made upon warrants issued by the commissioner. Interest
collected on delinquent payments shall be paid out of the
clearing account, upon warrants issued by the commissioner, into
the state treasury to be credited to the employment security
special administration fund.