44-711. Period of liability for contributions; election and termination of employer coverage; exceptions; document copies, fees.
44-711
44-711. Period of liability for contributions; election andtermination of employer coverage; exceptions; document copies, fees.(a) Period of liability for contributions. Any employing unitwhich is or becomes an employer subject to this act within any calendaryear shall be subject for all wages paid during the whole of suchcalendar year.
(b) Termination of liability. Except as otherwise provided insubsection (c) of this section, an employing unit shall cease to be anemployer subject to this act only as of the first day of January of anycalendar year, if it files with the secretary oflabor, priorto the first day of May of such calendar year, a written application fortermination of coverage and the secretary oflabor finds thatwithin the preceding calendar year the employing unit would not havebeen subject to this act except for paragraph (6) of subsection (h) ofK.S.A. 44-703, and amendments thereto, and has been covered bythis act throughout the most recently completed calendar year. Thesecretary of labor may at any time on thesecretary's owninitiative terminate the status of any employing unit as an employersubject to this law when satisfied that such employer has had noindividuals in employment at any time during the three precedingcalendar years.
(c) Election and termination. (1) An employing unit, nototherwise subject to this act, which files with the secretary of laborits written election to become an employer subjecthereto fornot less than two calendar years shall, with approval of suchelection by the secretary of labor, become anemployer subjecthereto to the same extent as all other employers, as of the date statedin such approval, and shall cease to be subject hereto as of January 1of any calendar year subsequent to such two calendar years only ifprior to the first day of May of such year it has filed with thesecretary of labor a written application fortermination.
(2) Any employing unit, for which services that do not constituteemployment as defined in this act are performed, may file with thesecretary of labor a written election that allsuch servicesperformed by individuals in its employ in one or more distinctestablishments or places of business shall be deemed to constituteemployment for all the purposes of this act for not less than twocalendar years. Upon approval of such election by the secretary oflabor, such services shall be deemed toconstitute employmentsubject to this act from and after the date stated in such approval.Such services shall cease to be deemed employment subject hereto as ofJanuary 1 of any calendar year subsequent to such two calendaryears, only if prior to the first day of May of such year such employingunit has filed with the secretary of labor awrittenapplication for termination.
(d) Termination upon total transfer of experience rating.Notwithstanding the provisions of subsection (a) of this section, upon transferof an experience rating account in accordance with subsections (b)(1) or(b)(2) of K.S.A. 44-710a, and amendments thereto, the predecessoremployershall automatically cease tobe an employer subject to this act as of the date of transfer to thesuccessor.
(e) Termination of account due to successorship. Notwithstandingtheprovisions of subsection (a) of this section, an employer's account shallbe terminated when the business is acquired by a successor as provided insubsection (h)(4) of K.S.A. 44-703, and amendments thereto, or bya nonemployingunit. The account will be terminated as of the date of the acquisition.
History: L. 1937, ch. 255, § 11; L. 1938, ch. 51, § 2; L. 1941,ch. 264, § 8; L. 1945, ch. 220, § 8; L. 1949, ch. 288, § 7; L.1951, ch. 307, § 5; L. 1955, ch. 251, § 5; L. 1971, ch. 180, §7; L. 1973, ch. 205, § 9; L. 1976, ch. 370, § 65; L. 1977, ch. 181,§ 6; L. 1983, ch. 169, § 6;L. 2004, ch. 179, § 62; July 1.