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26 U.S.C. § 5690. - Definition of the term “person” · Congress.wiki

U.S. Code/Title 26/§ 5690

Title 26

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26 U.S.C. § 5690.Chapter 51

§ 5690

Definition of the term “person”

Title 26

1 min read

Subchapter: Penalties, Seizures, and Forfeitures Relating to Liquors

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Back to Chapter 51 Previous: § 5688

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.

Release: pl-119-73not60 (2026-01-23)