Massachusetts § 1 Definitions

Massachusetts Statutes

§ 1 — Definitions

Massachusetts § 1

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62BWITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX

This text of Massachusetts § 1 (Definitions) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 62B, § 1 (2026).

Text

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, periodi

Free access — add to your briefcase to read the full text and ask questions with AI

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.