WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:?
''Commissioner'', the commissioner of revenue.
''Internal Revenue Code'', the Internal Revenue Code of the United States as amended and in effect for the applicable year;
''Employer'', employer as defined in section thirty-four hundred and one (d) of the Internal Revenue Code;
''Employee'', employee as defined in section thirty-four hundred and one (c) of the Internal Revenue Code, except full time students engaged in seasonal, temporary or part-time employment whose estimated annual income would not exceed two thousand dollars.
''Wages'', for withholding purposes only, wages as defined in section thirty-four hundred and one (a) of the Internal Revenue Code, periodic payments and nonperiodic distributions as defined in section thirty-four hundred and five of said Code and subject to federal withholding, and contributions paid by the employer on behalf of the employee pursuant to subdivision ten of section twenty-two of chapter thirty-two or pursuant to paragraph (i) of section sixty-five D of chapter thirty-two and not otherwise included as wages above.