Definitions

For purposes of 830 CMR 62.3.2 the following terms shall have the following meanings:

Code , the Internal Revenue Code of the United States, as defined in M.G.L. c. 62, § 1(c).

Commissioner , the Commissioner of the Massachusetts Department of Revenue, or the Commissioner’s duly authorized representative.

Taxpayer , any individual or entity subject to taxation under M.G.L. c. 62 and entitled to take a charitable contribution deduction under M.G.L. c. 62, § 3(B)(a)(13).