All employers subject to the Kansas employment security law shall be classified by industrial activity in accordance with the following, both of which are hereby adopted by reference:

1. (a) The "standard industrial classification manual," 1987 edition, published by the office of management and budget; and
2. (b) the "North American industry classification system," 1997 edition, published by the office of management and budget.

(Authorized by and implementing K.S.A. 1999 Supp. 44-710a; effective May 1, 1983; amended Feb. 16, 2001.)