Each reimbursing employer shall file, with the division, a report on forms furnished or authorized by the division. The report shall indicate for each covered worker the following information:

1. (a) Social security number;
2. (b) first and middle initial, and last name; and
3. (c) total amount of wages, before deductions, paid during the quarter.

Each employer shall be subject to the provisions of K.S.A. 44-717, and amendments thereto.

(Authorized by K.S.A. 1999 Supp. 44-714; implementing K.S.A. 1999 Supp. 44-710(e)(2), 44-717; effective Jan. 1, 1972; amended May 1, 1980; amended May 1, 1984; amended Feb. 16, 2001.)