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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 0I2gySZAjt6C9YWvqAZLnA==

<SEC-DOCUMENT>0001209191-03-024427.txt : 20031003
<SEC-HEADER>0001209191-03-024427.hdr.sgml : 20031003
<ACCEPTANCE-DATETIME>20031003092647
ACCESSION NUMBER:		0001209191-03-024427
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031001
FILED AS OF DATE:		20031003

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CUMMINGS ROBERT S
		CENTRAL INDEX KEY:			0001235379

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		03926296

	BUSINESS ADDRESS:	
		STREET 1:		105 GLEASON ROAD
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		781 942 8120

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSBANK CORP
		CENTRAL INDEX KEY:			0000799166
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				042930382
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		6179428192

	MAIL ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			PA
		ZIP:			01867
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4</documentType><periodOfReport>2003-10-01</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000799166</issuerCik><issuerName>MASSBANK CORP</issuerName>        <issuerTradingSymbol>MASB</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001235379</rptOwnerCik><rptOwnerName>CUMMINGS ROBERT S</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>C/O MASSBANK CORP</rptOwnerStreet1><rptOwnerStreet2>123 HAVEN STREET</rptOwnerStreet2><rptOwnerCity>READING</rptOwnerCity><rptOwnerState>MA</rptOwnerState><rptOwnerZipCode>01867</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>1</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>Secretary</officerTitle></reportingOwnerRelationship></reportingOwner><derivati
veTable><derivativeTransaction><securityTitle><value>Phantom Stock</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><value>37.9</value></conversionOrExercisePrice><transactionDate><value>2003-10-01</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>A</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>39.5778</value></transactionShares><transactionPricePerShare><value>37.9</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F2" /></exerciseDate><expirationDate><footnoteId id="F2" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>39.5778</value></underl
yingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>10869.5507</value><footnoteId id="F3" /></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">Cash-only security issued pursuant to the Directors' Deferred Compensation Plan</footnote><footnote id="F2">The shares of phantom stock become payable in shares of common stock of the Issuer upon the reporting person attaining the age of 72, or his or her termination or death or upon a change of control of the Issuer</footnote><footnote id="F3">Includes 74.6447 shares of MASSBANK Corp Common Stock acquired on 08/13/03 at a price of $33.14 per share pursuant to the reinvestment of dividends under the Directors' Deferred Compensation Plan</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>Robert S. Cummings</signatur
eName><signatureDate>2003-10-03</signatureDate></ownerSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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