To attribute some action by a second person upon the first person who is the one who exercised or exercises control. Assigning responsibility to another. To assign or place a responsibility or liability on a person for the acts of another person, usually due to specific special relationships, e.g. an employer being held responsible for the acts of an employee, a child driver who causes damages in an accident due to negligence results in liability imputed to the child’s parent who is owner of the vehicle.
TheLaw.com Law Dictionary & Black's Law Dictionary 2nd Ed.