### Question
How does the law define related person?


### Answer
Under *26 U.S.C. § 4052*, **related person** is defined as:

> any person who is a member of the same controlled group (within the meaning of section 5061(e)(3)) as the manufacturer, producer, or importer

#### Citation:
  - *26 U.S.C. § 4052*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter C-Heavy Trucks and Trailers**

