31 U.S.C. § 9301

Definitions

In this chapter—

(1)

“person” means an individual, a trust, an estate, a partnership, and a corporation.

(2)

“eligible obligation” means any security designated as acceptable in lieu of a surety bond by the Secretary of the Treasury.

( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 1046 ; Pub. L. 109–351, title IX, § 901(a) , Oct. 13, 2006 , 120 Stat. 2007 .)