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 9  AN ACT concerning the employment security law; amending K.S.A. 44-
10    710b and K.S.A. 1996 Supp. 44-717 and repealing the existing sections.
11
12  Be it enacted by the Legislature of the State of Kansas:
13    Section 1.  K.S.A. 44-710b is hereby amended to read as follows: 44-
14  710b. (a) By the secretary of human resources. The secretary of human
15  resources shall promptly notify each contributing employer of its rate of
16  contributions, each rated governmental employer of its benefit cost rate
17  and each reimbursing employer of its benefit liability as determined for
18  any calendar year pursuant to K.S.A. 44-710 and 44-710a, and amend-
19  ments thereto. Such determination shall become conclusive and binding
20  upon the employer unless, within 15 days after the mailing of notice
21  thereof to the employer's last known address or in the absence of mailing,
22  within 15 days after the delivery of such notice, the employer files an
23  application for review and redetermination, setting forth the reasons
24  therefor. If the secretary of human resources grants such review, the
25  employer shall be promptly notified thereof and shall be granted an op-
26  portunity for a fair hearing, but no employer shall have standing, in any
27  proceeding involving the employer's rate of contributions or benefit lia-
28  bility, to contest the chargeability to the employer's account of any ben-
29  efits paid in accordance with a determination, redetermination or decision
30  pursuant to subsection (c) of K.S.A. 44-710 and amendments thereto,
31  except upon the ground that the services on the basis of which such
32  benefits were found to be chargeable did not constitute services per-
33  formed in employment for the employer and only in the event that the
34  employer was not a party to such determination, redetermination or de-
35  cision or to any other proceedings under this act in which the character
36  of such services was determined. Any such hearing conducted pursuant
37  to this section shall be heard in the county where the contributing em-
38  ployer maintains its principle place of business. The hearing officer shall
39  render a decision concerning all matters at issue in the hearing within 90
40  days.
41    (b)  Judicial review. Any action of the secretary upon an employer's
42  timely request for a review and redetermination of its rate of contribu-
43  tions or benefit liability, in accordance with subsection (a), is subject to
HB 2382
                                     

 1  review in accordance with the act for judicial review and civil enforcement
 2  of agency actions. Any action for such review shall be heard in a summary
 3  manner and shall be given precedence over all other civil cases except
 4  cases arising under subsection (i) of K.S.A. 44-709 and amendments
 5  thereto, and the workmen's compensation act.
 6    (c)  Periodic notification of benefits charged. The secretary of human
 7  resources may provide by rules and regulations for periodic notification
 8  to employers of benefits paid and chargeable to their accounts or of the
 9  status of such accounts, and any such notification, in the absence of an
10  application for redetermination filed in such manner and within such
11  period as the secretary of human resources may prescribe, shall become
12  conclusive and binding upon the employer for all purposes. Such rede-
13  terminations, made after notice and opportunity for hearing, and the se-
14  cretary's findings of facts in connection therewith may be introduced in
15  any subsequent administrative or judicial proceedings involving the de-
16  termination of the rate of contributions of any employer for any calendar
17  year and shall be entitled to the same finality as is provided in this sub-
18  section with respect to the findings of fact made by the secretary of human
19  resources in proceedings to redetermine the contribution rate of an em-
20  ployer. The review or any other proceedings relating thereto as provided
21  for in this section may be heard by any duly authorized employee of the
22  secretary of human resources and such action shall have the same effect
23  as if heard by the secretary.
24    Sec. 2.  K.S.A. 44-717 is hereby amended to read as follows: 44-717.
25    (a) Penalties on past-due reports, interest on past-due contributions, pay-
26  ments in lieu of contributions and benefit cost payments. Any employer
27  or any officer or agent of an employer, who fails to file any wage report
28  or contribution return when due, as required by the secretary of human
29  resources, or within a five-day grace period, shall pay a penalty as provided
30  by this subsection (a) for each month or fraction of a month until the
31  report or return is received by the secretary of human resources. The
32  penalty for each month or fraction of a month shall be an amount equal
33  to .05% of the total wages paid by the employer during the quarter, except
34  that no penalty shall be less than $25 nor more than $200 for each such
35  report or return not timely filed. Contributions, payments in lieu of con-
36  tributions and benefit cost payments unpaid on the date on which they
37  are due and payable, as prescribed by the secretary of human resources,
38  or within a five-day grace period, shall bear interest at the rate of 1% per
39  month or fraction of a month until payment is received by the secretary
40  of human resources except that an employing unit, which is not there-
41  tofore subject to this law and which becomes an employer and does not
42  refuse to make the reports, returns and contributions, payments in lieu
43  of contributions and benefit cost payments required under this law, shall
HB 2382
                                     

 1  not be liable for such penalty or interest if the wage reports and contri-
 2  bution returns required are filed and the contributions, payments in lieu
 3  of contributions or benefit cost payments required are paid within 10
 4  days following notification by the secretary of human resources that a
 5  determination has been made fixing its status as an employer subject to
 6  this law. Upon written request and good cause shown, the secretary of
 7  human resources may abate any penalty or interest or portion thereof
 8  provided for by this subsection (a). Interest amounting to less than $1
 9  shall be waived by the secretary of human resources and shall not be
10  collected. Penalties and interest collected pursuant to this subsection shall
11  be paid into the special employment security fund. For all purposes under
12  this section, amounts assessed as surcharges under subsection (j) or under
13  K.S.A. 44-710a and amendments thereto shall be considered to be con-
14  tributions and shall be subject to penalties and interest imposed under
15  this section and to collection in the manner provided by this section.
16    (b)  Collection. (1) If, after due notice, any employer defaults in pay-
17  ment of any penalty, contributions, payments in lieu of contributions,
18  benefit cost payments, or interest thereon the amount due may be col-
19  lected by civil action in the name of the secretary of human resources
20  and the employer adjudged in default shall pay the cost of such action.
21  Civil actions brought under this section to collect contributions, payments
22  in lieu of contributions, benefit cost payments, penalties, or interest
23  thereon from an employer shall be heard by the district court at the
24  earliest possible date and shall be entitled to preference upon the cal-
25  endar of the court over all other civil actions except petitions for judicial
26  review under this act and cases arising under the workmen's compensa-
27  tion act. All liability determinations of contributions due, payments in lieu
28  of contributions or benefit cost payments due shall be made within a
29  period of five years from the date such contributions, payments in lieu of
30  contributions or benefit cost payments were due except such determi-
31  nations may be made for any time when an employer has filed fraudulent
32  reports with intent to evade liability.
33    (2)  Any employing unit which is not a resident of this state and which
34  exercises the privilege of having one or more individuals perform service
35  for it within this state and any resident employing unit which exercises
36  that privilege and thereafter removes from this state, shall be deemed
37  thereby to appoint the secretary of state as its agent and attorney for the
38  acceptance of process in any civil action under this subsection. In insti-
39  tuting such an action against any such employing unit the secretary of
40  human resources shall cause such process or notice to be filed with the
41  secretary of state and such service shall be sufficient service upon such
42  employing unit and shall be of the same force and validity as if served
43  upon it personally within this state. The secretary of human resources
HB 2382
                                     

 1  shall send notice immediately of the service of such process or notice,
 2  together with a copy thereof, by registered or certified mail, return receipt
 3  requested, to such employing unit at its last-known address and such
 4  return receipt, the affidavit of compliance of the secretary of human re-
 5  sources with the provisions of this section, and a copy of the notice of
 6  service, shall be appended to the original of the process filed in the court
 7  in which such civil action is pending.
 8    (3)  Any contractor, who is or becomes an employer under the pro-
 9  visions of this act, who contracts with any subcontractor, who also is or
10  becomes an employer under the provisions of this act, shall be directly
11  liable for such contributions, penalties and interest due from the subcon-
12  tractor and the secretary of human resources shall have all of the remedies
13  of collection against the contractor under the provisions of this act as
14  though the services in question were performed directly for the contrac-
15  tor, unless the contractor requires the subcontractor to provide a good
16  and sufficient bond guaranteeing payment of all contributions, penalties
17  and interest due or to become due with respect to wages paid for em-
18  ployment on the contract. For the purpose of this subsection (b)(3), the
19  words, ``contractor'' and ``subcontractor'' mean and include individuals,
20  partnerships, firms or corporations, or other associations of persons en-
21  gaged in the business of the construction, alteration, repairing, disman-
22  tling or demolition of buildings, roads, bridges, viaducts, sewers, water
23  and gas mains, streets, disposal plants, water filters, tanks and towers,
24  airports, dams, levees and canals, oil and gas wells, water wells, pipelines,
25  and every other type of structure, project, development or improvement
26  coming within the definition of real property.
27    (4)  The district courts of this state shall entertain, in the manner
28  provided in subsections (b)(1), (b)(2) and (b)(3), actions to collect con-
29  tributions, payments in lieu of contributions, benefit cost payments and
30  other amounts owed including interest thereon for which liability has
31  accrued under the employment security law of any other state or of the
32  federal government.
33    (c)  Priorities under legal dissolutions or distributions. In the event of
34  any distribution of employer's assets pursuant to an order of any court
35  under the laws of this state, including but not limited to any probate
36  proceeding, interpleader, receivership, assignment for benefit of credi-
37  tors, adjudicated insolvency, composition or similar proceedings, contri-
38  butions or payments in lieu of contributions then or thereafter due shall
39  be paid in full from the moneys which shall first come into the estate,
40  prior to all other claims, except claims for wages of not more than $250
41  to each claimant, earned within six months of the commencement of the
42  proceedings. In the event of an employer's adjudication in bankruptcy,
43  judicially confirmed extension proposal, or composition, under the federal
HB 2382
                                     

 1  bankruptcy act of 1898, as amended, contributions then or thereafter due
 2  shall be entitled to such priority as is provided in that act for taxes due
 3  any state of the United States.
 4    (d)  Assessments. If any employer fails to file a report or return re-
 5  quired by the secretary of human resources for the determination of con-
 6  tributions, or payments in lieu of contributions, or benefit cost payments,
 7  the secretary of human resources may make such reports or returns or
 8  cause the same to be made, on the basis of such information as the sec-
 9  retary may be able to obtain and shall collect the contributions, payments
10  in lieu of contributions or benefit cost payments as determined together
11  with any interest due under this act. The secretary of human resources
12  shall immediately forward to the employer a copy of the assessment by
13  registered or certified mail to the employer's address as it appears on the
14  records of the agency, and such assessment shall be final unless the em-
15  ployer protests such assessment and files a corrected report or return for
16  the period covered by the assessment within 15 days after the mailing of
17  the copy of assessment. Failure to receive such notice shall not invalidate
18  the assessment. Notice in writing shall be presumed to have been given
19  when deposited as certified or registered matter in the United States mail,
20  addressed to the person to be charged with notice at such person's address
21  as it appears on the records of the agency.
22    (e) (1)  Lien. If any employer or person who is liable to pay contri-
23  butions, payments in lieu of contributions or benefit cost payments ne-
24  glects or refuses to pay the same after demand, the amount, including
25  interest and penalty, shall be a lien in favor of the state of Kansas, sec-
26  retary of human resources, upon all property and rights to property,
27  whether real or personal, belonging to such employer or person. Such
28  lien shall not be valid as against any mortgagee, pledgee, purchaser or
29  judgment creditor until notice thereof has been filed by the secretary of
30  human resources in the office of register of deeds in any county in the
31  state of Kansas, in which such property is located, and when so filed shall
32  be notice to all persons claiming an interest in the property of the em-
33  ployer or person against whom filed. The register of deeds shall enter
34  such notices in the financing statement record and shall also record the
35  same in full in miscellaneous record and index the same against the name
36  of the delinquent employer. The register of deeds shall accept, file, and
37  record such notice without prepayment of any fee, but lawful fees shall
38  be added to the amount of such lien and collected when satisfaction is
39  presented for entry. Such lien shall be satisfied of record upon the pres-
40  entation of a certificate of discharge by the state of Kansas, secretary of
41  human resources. Nothing contained in this subsection (e) shall be con-
42  strued as an invalidation of any lien or notice filed in the name of the
43  unemployment compensation division or the employment security divi-
HB 2382
                                     

 1  sion and such liens shall be and remain in full force and effect until
 2  satisfied as provided by this subsection (e).
 3    (2)  Authority of secretary or authorized representative. If any em-
 4  ployer or person who is liable to pay any contributions, payments in lieu
 5  of contributions or benefit cost payments, including interest and penalty,
 6  neglects or refuses to pay the same within 10 days after notice and de-
 7  mand therefor, the secretary or the secretary's authorized representative
 8  may collect such contributions, payments in lieu of contributions or ben-
 9  efit cost payments, including interest and penalty, and such further
10  amount as is sufficient to cover the expenses of the levy, by levy upon all
11  property and rights to property which belong to the employer or person
12  or which have a lien created thereon by this subsection (e) for the pay-
13  ment of such contributions, payments in lieu of contributions or benefit
14  cost payments, including interest and penalty. As used in this subsection
15    (e), ``property'' includes all real property and personal property, whether
16  tangible or intangible, except such property which is exempt under K.S.A.
17  60-2301 et seq., and amendments thereto. Levy may be made upon the
18  accrued salary or wages of any officer, employee or elected official of any
19  state or local governmental entity which is subject to K.S.A. 60-723 and
20  amendments thereto, by serving a notice of levy as provided in subsection
21    (d) of K.S.A. 60-304 and amendments thereto. If the secretary or the
22  secretary's authorized representative makes a finding that the collection
23  of the amount of such contributions, payments in lieu of contributions or
24  benefit cost payments, including interest and penalty, is in jeopardy, no-
25  tice and demand for immediate payment of such amount may be made
26  by the secretary or the secretary's authorized representative and, upon
27  failure or refusal to pay such amount, immediate collection of such
28  amount by levy shall be lawful without regard to the ten-day period pro-
29  vided in this subsection (e).
30    (3)  Seizure and sale of property. The authority to levy granted under
31  this subsection (e) includes the power of seizure by any means. A levy
32  shall extend only to property possessed and obligations existing at the
33  time thereof. In any case in which the secretary or the secretary's au-
34  thorized representative may levy upon property or rights to property, the
35  secretary or the secretary's authorized representative may seize and sell
36  such property or rights to property.
37    (4)  Successive seizures. Whenever any property or right to property
38  upon which levy has been made under this subsection (e) is not sufficient
39  to satisfy the claim of the secretary for which levy is made, the secretary
40  or the secretary's authorized representative may proceed thereafter and
41  as often as may be necessary, to levy in like manner upon any other
42  property or rights to property which belongs to the employer or person
43  against whom such claim exists or upon which a lien is created by this
HB 2382
                                     

 1  subsection (e) until the amount due from the employer or person, to-
 2  gether with all expenses, is fully paid.
 3    (f)  Warrant. In addition or as an alternative to any other remedy
 4  provided by this section and provided that no appeal or other proceeding
 5  for review permitted by this law shall then be pending and the time for
 6  taking thereof shall have expired, the secretary of human resources or an
 7  authorized representative of the secretary may issue a warrant certifying
 8  the amount of contributions, payments in lieu of contributions, benefit
 9  cost payments, interest or penalty, and the name of the employer liable
10  for same after giving 15 days prior notice. Upon request, service of final
11  notices shall be made by the sheriff within the sheriff's county, by the
12  sheriff's deputy or some person specially appointed by the secretary for
13  that purpose, or by the secretary's designee. A person specially appointed
14  by the secretary or the secretary's designee to serve final notices may
15  make service any place in the state. Final notices shall be served as fol-
16  lows:
17    (1)  Individual. Service upon an individual, other than a minor or in-
18  capacitated person, shall be made by delivering a copy of the final notice
19  to the individual personally or by leaving a copy at such individual's dwell-
20  ing house or usual place of abode with some person of suitable age and
21  discretion then residing therein, by leaving a copy at the business estab-
22  lishment of the employer with an officer or employee of the establish-
23  ment, or by delivering a copy to an agent authorized by appointment or
24  by law to receive service of process, but if the agent is one designated by
25  a statute to receive service, such further notice as the statute requires
26  shall be given. If service as prescribed above cannot be made with due
27  diligence, the secretary or the secretary's designee may order service to
28  be made by leaving a copy of the final notice at the employer's dwelling
29  house, usual place of abode or business establishment.
30    (2)  Corporations and partnerships. Service upon a domestic or for-
31  eign corporation or upon a partnership or other unincorporated associa-
32  tion, when by law it may be sued as such, shall be made by delivering a
33  copy of the final notice to an officer, partner or resident managing or
34  general agent thereof by leaving a copy at any business office of the em-
35  ployer with the person having charge thereof or by delivering a copy to
36  any other agent authorized by appointment or required by law to receive
37  service of process, if the agent is one authorized by law to receive service
38  and, if the law so requires, by also mailing a copy to the employer.
39    (3)  Refusal to accept service. In all cases when the person to be
40  served, or an agent authorized by such person to accept service of peti-
41  tions and summonses, shall refuse to receive copies of the final notice,
42  the offer of the duly authorized process server to deliver copies thereof
43  and such refusal shall be sufficient service of such notice.
HB 2382
                                     

 1    (4)  Proof of service. (A) Every officer to whom a final notice or other
 2  process shall be delivered for service within or without the state, shall
 3  make return thereof in writing stating the time, place and manner of
 4  service of such writ, and shall sign such officer's name to such return.
 5    (B)  If service of the notice is made by a person appointed by the
 6  secretary or the secretary's designee to make service, such person shall
 7  make an affidavit as to the time, place and manner of service thereof in
 8  a form prescribed by the secretary or the secretary's designee.
 9    (5)  Time for return. The officer or other person receiving a final no-
10  tice shall make a return of service promptly and shall send such return
11  to the secretary or the secretary's designee in any event within 10 days
12  after the service is effected. If the final notice cannot be served it shall
13  be returned to the secretary or the secretary's designee within 30 days
14  after the date of issue with a statement of the reason for the failure to
15  serve the same. The original return shall be attached to and filed with
16  any warrant thereafter filed.
17    (6)  Service by mail. (A) Upon direction of the secretary or the secre-
18  tary's designee, service by mail may be effected by forwarding a copy of
19  the notice to the employer by registered or certified mail to the employ-
20  er's address as it appears on the records of the agency. A copy of the
21  return receipt shall be attached to and filed with any warrant thereafter
22  filed.
23    (B)  The secretary of human resources or an authorized representative
24  of the secretary may file the warrant for record in the office of the clerk
25  of the district court in the county in which the employer owing such
26  contributions, payments in lieu of contributions, benefit cost payments,
27  interest, or penalty has business property. The warrant shall certify the
28  amount of contributions, payments in lieu of contributions, benefit cost
29  payments, interest and penalty due, and the name of the employer liable
30  for such amount. It shall be the duty of the clerk of the district court to
31  file such warrant of record and enter the warrant in the records of the
32  district court for judgment and decrees under the procedure prescribed
33  for filing transcripts of judgment.
34    (C)  The clerk shall enter, on the day the warrant is filed, the case on
35  the appearance docket, together with the amount and the time of filing
36  the warrant. From the time of filing such warrant, the amount of the
37  contributions, payments in lieu of contributions, benefit cost payments,
38  interest, and penalty, certified therein, shall have the force and effect of
39  a judgment of the district court until the same is satisfied by the secretary
40  of human resources or an authorized representative or attorney for the
41  secretary. Execution shall be issuable at the request of the secretary of
42  human resources, an authorized representative or attorney for the sec-
43  retary, as is provided in the case of other judgments.
HB 2382
                                     

 1    (D)  Postjudgment procedures shall be the same as for judgments
 2  according to the code of civil procedure.
 3    (E)  Warrants shall be satisfied of record by payment to the clerk of
 4  the district court of the contributions, payments in lieu of contributions,
 5  benefit cost payments, penalty, interest to date, and court costs. Warrants
 6  may also be satisfied of record by payment to the clerk of the district
 7  court of all court costs accrued in the case and by filing a certificate by
 8  the secretary of human resources, certifying that the contributions, pay-
 9  ments in lieu of contributions, benefit cost payments, interest and penalty
10  have been paid.
11    (g)  Remedies cumulative. The foregoing remedies shall be cumulative
12  and no action taken shall be construed as an election on the part of the
13  state or any of its officers to pursue any remedy or action under this
14  section to the exclusion of any other remedy or action for which provision
15  is made.
16    (h)  Refunds. If any individual, governmental entity or organization
17  makes application for refund or adjustment of any amount paid as con-
18  tributions, benefit cost payments or interest under this law and the sec-
19  retary of human resources determines that such amount or any portion
20  thereof was erroneously collected, except for amounts less than $1, the
21  secretary of human resources shall allow such individual or organization
22  to make an adjustment thereof without interest, in connection with sub-
23  sequent contribution payments, or if such adjustment cannot be made
24  the secretary of human resources shall refund the amount, except for
25  amounts less than $1, without interest, from the employment security
26  fund, except that all interest erroneously collected which has been paid
27  into the special employment security fund shall be refunded out of the
28  special employment security fund. No adjustment or refund shall be al-
29  lowed with respect to a payment as contributions, benefit cost payments
30  or interest unless an application therefor is made on or before whichever
31  of the following dates is later: (1) One year from the date on which such
32  payment was made; or (2) three years from the last day of the period with
33  respect to which such payment was made. For like cause and within the
34  same period adjustment or refund may be so made on the secretary's own
35  initiative. The secretary of human resources shall not be required to re-
36  fund any contributions, payments in lieu of contributions or benefit cost
37  payments based upon wages paid which have been used as base-period
38  wages in a determination of a claimant's benefit rights when justifiable
39  and correct payments have been made to the claimant as the result of
40  such determination. For all taxable years commencing after December 31,
41  1997, interest at the rate prescribed in K.S.A. 79-2968 and amendments
42  thereto shall be allowed on a contribution or benefit cost payment which
43  the secretary has determined was erroneously collected pursuant to this
HB 2382
                                     

 1  section. Such interest may be deducted from subsequent contributions or
 2  as part of a refund as described in this subsection and in subsection (i).
 3    (i)  Refund for reimbursing employer. Upon termination of an em-
 4  ployer's business or termination of any election to make payments in lieu
 5  of contributions, a reimbursing employer may file for a refund of any
 6  payments made to the fund which are in excess of any regular or extended
 7  benefits which have been charged or could become chargeable to the
 8  reimbursing employer's account. No refund may be made within a
 9  twenty-four-month period following termination of a reimbursing em-
10  ployer's business or election for payments in lieu of contributions.
11    (j) (1)  Cash deposit or bond. If any contributing employer is delin-
12  quent in making payments under the employment security law during any
13  two quarters of the most recent four-quarter period, the secretary or the
14  secretary's authorized representative shall have the discretionary power
15  to require such contributing employer either to deposit cash or to file a
16  bond with sufficient sureties to guarantee the payment of contributions,
17  penalty and interest owed by such employer.
18    (2)  The amount of such cash deposit or bond shall be not less than
19  the largest total amount of contributions, penalty and interest reported
20  by the employer in two of the four calendar quarters preceding any de-
21  linquency. Such cash deposit or bond shall be required until the employer
22  has shown timely filing of reports and payment of contributions for four
23  consecutive calendar quarters.
24    (3)  Failure to file such cash deposit or bond shall subject the em-
25  ployer to a surcharge of 2.0% which shall be in addition to the rate of
26  contributions assigned to the employer under K.S.A. 44-710a and amend-
27  ments thereto. Contributions paid as a result of this surcharge shall not
28  be credited to the employer's experience rating account. This surcharge
29  shall be effective during the next full calendar year after its imposition
30  and during each full calendar year thereafter until the employer has filed
31  the required cash deposit or bond or has shown timely filing of reports
32  and payment of contributions for four consecutive calendar quarters.
33    (k)  Any officer, major stockholder or other person who has charge of
34  the affairs of an employer, which is an employing unit described in section
35  501(c)(3) of the federal internal revenue code of 1954 or which is any
36  other corporate organization or association, or any member or manager
37  of a limited liability company, or any public official, who willfully fails to
38  pay the amount of contributions, payments in lieu of contributions or
39  benefit cost payments required to be paid under the employment security
40  law on the date on which such amount becomes delinquent, shall be
41  personally liable for the total amount of the contributions, payments in
42  lieu of contributions or benefit cost payments and any penalties and in-
43  terest due and unpaid by such employing unit. The secretary or the se-
HB 2382
                                     

 1  cretary's authorized representative may assess such person for the total
 2  amount of contributions, payments in lieu of contributions or benefit cost
 3  payments and any penalties, and interest computed as due and owing.
 4  With respect to such persons and such amounts assessed, the secretary
 5  shall have available all of the collection remedies authorized or provided
 6  by this section.
 7    New Sec. 3.  On and after January 1, 1998, the secretary of human
 8  resources shall make available in a medium readily accessible to contrib-
 9  uting employers all administrative rulings of the department of human
10  resources which affect the duties and responsibilities of contributing em-
11  ployers. Such rulings shall be provided in such a manner as to conceal
12  the identity of the specific employer for whom the ruling concerned. The
13  secretary shall cause to be published in the Kansas register a description
14  of each such administrative ruling within 30 days of such ruling together
15  with specific instructions as to how the complete text of the administrative
16  ruling may be obtained.
17    Sec. 4.  K.S.A. 44-710b and K.S.A. 1996 Supp. 44-717 are hereby
18  repealed.
19    Sec. 5.  This act shall take effect and be in force from and after its
20  publication in the statute book.