§ 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.