(1) The terms defined in Section 53G-5-601 apply to this section.

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(2) There is created within the Income Tax Fund a restricted account known as the “Charter School Reserve Account.”
(3) The reserve account consists of:

     (3)(a) money credited to the account pursuant to Section 53G-5-607;
     (3)(b) money appropriated to the account by the Legislature;
     (3)(c) all income and interest derived from the deposit and investment of money in the account;
     (3)(d) federal grants; and
     (3)(e) private donations.
(4) Money in the reserve account may be appropriated by the Legislature to:

     (4)(a) restore amounts on deposit in a debt service reserve fund of a qualifying charter school to the debt service reserve fund requirement;
     (4)(b) pay fees and expenses of the authority;
     (4)(c) pay the principal of and interest on bonds issued for a qualifying charter school; or
     (4)(d) otherwise provide financial assistance to a qualifying charter school.