{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62b-1","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62B, § 1","heading":"Definitions","body":"Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—\n''Commissioner'', the commissioner of revenue.\n''Internal Revenue Code'', the Internal Revenue Code of the United States as amended and in effect for the applicable year;\n''Employer'', employer as defined in section thirty-four hundred and one (d) of the Internal Revenue Code;\n''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.\n''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.","path":["Part I","Title IX","Chapter 62B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section1","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:00Z","sha256":"715f3b14ed3f0190feba116b5e641c3155584a82d6b50a8f29a2d560a6e9fe61","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62-64","next":"us-ma/mass.-gen.-laws-ch.-62b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}