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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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 pM9J8ZmH7dbOP8VyAVzulQ==

<SEC-DOCUMENT>0001209191-06-020585.txt : 20060330
<SEC-HEADER>0001209191-06-020585.hdr.sgml : 20060330
<ACCEPTANCE-DATETIME>20060330122156
ACCESSION NUMBER:		0001209191-06-020585
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060329
FILED AS OF DATE:		20060330
DATE AS OF CHANGE:		20060330

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PETTINELLI NANCY L
		CENTRAL INDEX KEY:			0001235385

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		06721648

	BUSINESS ADDRESS:	
		STREET 1:		35 WHITTIER ROAD
		CITY:			BILLERICA
		STATE:			MA
		ZIP:			01821
		BUSINESS PHONE:		781 942 8120
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-03-29</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000799166</issuerCik>
        <issuerName>MASSBANK CORP</issuerName>
        <issuerTradingSymbol>MASB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001235385</rptOwnerCik>
            <rptOwnerName>PETTINELLI NANCY L</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>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Phantom stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>32.60</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-03-29</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>30.6748</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>32.60</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>common stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>30.6748</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1161.1547</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 her termination or death or upon a change of control of the Issuer</footnote>
        <footnote id="F3">Includes 9.0065 shares of MASSBANK Corp Common Stock acquired on 02/20/06 at a price of $33.62 per share pursuant to the reinvestment of dividends under the Directors' Deferred Compensation Plan</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Nancy L. Pettinelli</signatureName>
        <signatureDate>2006-03-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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