Mass. Gen. Laws ch. 62C § 1
As used in the chapter, the following words shall, unless the context requires otherwise, have the following meanings:
"Administering agency head", the agency head responsible for administering the applicable state tax credit program; provided, however, that for the brownfields tax credit, the film tax credit and the medical device tax credit, the administering agency shall be the commissioner.
"Authorized tax credit", a tax credit granted pursuant to a tax credit program.
"Building contractor", any general contractor, subcontractor or repairman who is engaged in the business of constructing or improving real property.
"Code", the Internal Revenue Code of the United States in effect on July 1, 1983.
"Commissioner", the commissioner of revenue.
"Materialman", a person primarily engaged in the retail sale of building material, tools and equipment to building contractors for the improvement of real property and authorized by law to file a mechanics lien upon real property for improvements related to the property. For the purposes of this definition, "primarily engaged" shall mean sales of 50 per cent or more of total sales to building contractors.
"Principal reporting corporation", the corporation responsible for the filing of a combined report of income pursuant to section 32B of chapter 63, or any successor thereof, as may be provided for in regulations or other guidance issued by the commissioner.
"Promoter", a person who, either directly or indirectly, rents, leases or grants a license to use space to a person for the display for sale or for the sale of tangible personal property subject to tax under chapter 64H.
"Secretary", the secretary of administration and finance.
"Show", a flea market, either indoor or outdoor, craft show, antique show, coin show, stamp show, comic book show fair and any similar show, whether held regularly or of a temporary nature at which more than 1 vendor displays for sale or sells tangible personal property subject to tax.
"Tax", any tax, excise, interest, penalty, or addition to tax imposed by this chapter or the statutes referred to in section 2.
"Tax credit program'', (i) the tax credit in subsection (j) of section 6 of chapter 62 and section 38Q of chapter 63; (ii) the dairy farmer tax credit in subsection (o) of said section 6 of said chapter 62 and the dairy farm tax credit in section 38Z of said chapter 63; (iii) the U.S.F.D.A. user fees credit in section 31M of said chapter 63 and subsection (n) of said section 6 of said chapter 62; (iv) the film tax credit in subsection (b) of section 38X of said chapter 63 and subsection (l) of said section 6 of said chapter 62; (v) the historic rehabilitation tax credit in section 38R of said chapter 63 and section 6J of said chapter 62; (vi) the life sciences investment tax credit in section 38U of said chapter 63 and subsection (m) of said section 6 of said chapter 62; (vii) the low-income housing tax credit in section 31H of said chapter 63 and section 6I of said chapter 62; (viii) the medical device tax credit in section 31L of said chapter 63 and section 6 1/2 of said chapter 62; (ix) the refundable research credit in subsection (j) of section 38M of said chapter 63; (x) the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63; (xi) the donated land tax credit in subsection (p) of said section 6 of said chapter 62 and section 38AA of said chapter 63; and (xii) any transferrable or refundable credits under chapter 62 and 63 established on or after July 1, 2010.
Mass. Gen. Laws ch. 62C, § 1