Impute, in the context of law, refers to responsibility, which is attached to a person for another person’s actions. The reason for this responsibility is because of some type of a relationship between the two persons, such as a father and son, guardian and ward, or employer and business associate.
For example, suppose that a 16-year-old, who doesn’t have a driver's license, drives his father’s car and destroys another person's property. In this case, the child’s negligence is imputed to the father.