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The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
  5. Section 1 Definitions

Section 1

Section 1: Definitions

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.