Code of Federal Regulations · Section

§ 11.2 — Definitions

6 C.F.R. § 11.2

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In addition to the definitions provided in 31 CFR parts 285, 900-904, as used in this subpart:

(a) Department of Homeland Security or DHS means the United States Department of Homeland Security and includes the Secretary and any DHS entity which reports directly or indirectly to the Secretary.

(b) DHS debt means a debt owed to DHS by a person.

6 C.F.R. § 11.1 6 C.F.R. § 11.3

Authorizing Statute

Authority to make credits or refunds
26 U.S.C. § 6402
Departmental regulations
5 U.S.C. § 301
Definitions and application
31 U.S.C. § 3701