### Question
What is the definition of Secretary?


### Answer
The definition of **Secretary** is as follows in *26 CFR § 50.3*:

> the Secretary of the Treasury.

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES — (Continued)**

