Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—

''Bureau of special investigations'', the bureau of special investigations established pursuant to section 16 of chapter 11.

''Business day'', a day on which state offices are open for regular business.

''Commissioner'', the commissioner of revenue.

''Contractor'', any person who is 18 years of age or older who performs services in the commonwealth, to whom a payor of income makes payments that are not subject to withholding of taxes, and for whom the payor of income makes at least one payment that will require the payor to complete a 1099–MISC form under Internal Revenue Service requirements.

''Employer'', an employing unit subject either to chapter 151A, section 14P, or to chapter 62B.

''Employee'', an individual employed by an employer subject either to chapter 151A or to chapter 62B.

''Internal Revenue Code'' or ''Code'', the Internal Revenue Code of the United States, as amended and in effect at the time wages are required to be reported under this chapter.

''IV–D agency'', the state agency that has the responsibility for administering or supervising the administration of the provision of child support enforcement services pursuant to Title IV, Part D of the Social Security Act and chapter 119A of the General Laws.

''Labor organization'', any organization, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work, or any other organization described in section 2, paragraph 5 of the National Labor Relations Act 29 USC 152(5), including any entity, also known as a hiring hall, which is used by a labor organization and an employer to carry out requirements of an agreement that requires the employer to notify the labor organization of opportunities for employment with such employer, or gives such labor organization an opportunity to refer qualified applicants for such employment, or that is otherwise included under section 8, paragraph (f)(3) of said National Labor Relations Act.

''Obligor'', an individual, or the estate of a decedent, who owes or may owe a duty of support, or who is liable under a child support obligation, or who is alleged, by sworn statement, to be the parent of a child to whom a duty of support is owed.

''Payor of income'', a person engaged in a trade or business in the commonwealth who engages a contractor for compensation.

''Reporting systems'', the wage reporting system, new hire and other reporting systems established in section 2, and financial institution match system established in section 4.

''Wage records'', reports submitted by employers to the Director of the Division of Unemployment Assistance pursuant to chapter 151A, section 14P.

''Wage reporting system'', a system of wage records that are provided by the Director of the Division of Unemployment Assistance to the Commissioner pursuant to an interagency agreement.