956 CMR, § 6.04
As used in 956 CMR 6.00, the following terms shall mean:
Adjusted Gross Income - as defined in the Internal Revenue Code § 62.
Appellant - an individual who brings:
(a) a hardship appeal under 956 CMR 6.07; or
(b) an appeal of the denial of a certificate under 956 CMR 6.06.
Assessment - the imposition of the penalty when either:
(a) a Massachusetts resident income tax return is filed, as provided in M.G.L. c. 62C, § 26(a); or
(b) the Commissioner of Revenue issues a deficiency assessment, as provided in M.G.L. c. 62C, § 26(b).
Board - the Board of the Commonwealth Health Insurance Connector Authority, established by M.G.L. c. 176Q, § 2.
Commonwealth Health Insurance Connector Authority or Connector or Authority - the entity established pursuant to M.G.L. c. 176Q, § 2.
Couple - two persons who are married and filed the Massachusetts resident income tax return as persons married filing jointly.
Dependent - as defined in Internal Revenue Code § 152.
Family - shall include any couple or head of household and their dependents.
Head of Household - a person who meets the definition in Internal Revenue Code § 2(b) and who files the Massachusetts resident income tax return as a head of household.
Hardship Appeals - any appeal brought under 956 CMR 6.07 through a from provided by the Department of Revenue in 830 CMR 111M.2.1
Hearing - an administrative, adjudicatory proceeding pursuantto 801 CMR 1.00 to determine the legal rights, duties, benefits or privileges of Appellants.
Individual - a resident of the Commonwealth who files the Massachusetts resident income tax return as an individual or as a married person filing separately .
Minimum Creditable Coverage or Creditable Coverage - As defined in 956 CMR 5.03.
Penalty - the penalty imposed by M.G.L. c. 111M, § 2, for failure to obtain health insurance meeting standards fo rm inimum creditable coverage.
Potential Assessment - the filing of a Massachusetts resident income tax return showing that a penalty is owed, accompanied by the filing of an appeal of that penalty under 956 CMR 6.07(2).
Premium or Premiums - The periodic payment made by a resident for health insurance. The premium does not include any portion of the insurance cost paid by an employer or government agency.
Resident - as defined under M.G.L. c. 111M.
Section 125 Plan - as defined in 956 CMR 4.05.
956 CMR, § 6.04