---
kind: "section"
citation: "11 C.F.R. § 9002.14"
title: "11"
number: "9002.14"
heading: "Secretary."
url: "https://uscodex.org/cfr/11/9002.14"
---

# §9002.14. Secretary.


Secretary means the Secretary of the Treasury.


## Notes

### Authority

Authority: 26 U.S.C. 9002 and 9009(b).

### Source

Source: 56 FR 35911, July 29, 1991, unless otherwise noted.