Mass. Gen. Laws ch. 62B § 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.
Mass. Gen. Laws ch. 62B, § 1