26 USC 5690: Definition of the term "person"
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26 USC 5690: Definition of the term "person" Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART IV-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
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§5690. Definition of the term "person"

The term "person", as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413 .)


Editorial Notes

Prior Provisions

A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.