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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5690

Definition of the term "person"

Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 51
Statutory Text

26 U.S.C. § 5690 — Definition of the term "person"

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS Sec. 5690 - Definition of the term "person" From the U.S. Government Publishing Office, www.gpo.gov

§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.

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-5CF65A
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boisestandard.org
Citation
26 U.S.C. § 5690
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PRIMARY-SOURCE
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83f7042ff839e4b3...
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The statutory text of 26 U.S.C. § 5690 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5689 26 U.S.C. § 5691 →
Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
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26 U.S.C. — public domain ← All Legislation
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