### Question
How is the "related person" defined?


### Answer
The term **related person** is defined in *26 U.S.C. § 4052* as follows -

> 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**

