4286. Imposition of tax (a) In general There is hereby imposed upon taxable ground transportation of property within the United States a tax equal to 1 percent of the amount paid for such transportation. (b) By whom paid (1) In general The tax imposed by subsection (a) shall be paid— (A) by the person making the payment subject to tax, or (B) in the case of transportation by a related person, by the person for whom such transportation is made. (2) Determinations of amounts paid in certain cases For purposes of this section, rules similar to the rules of section 4271(c) shall apply. (c) Transportation by related persons In the case of transportation of property by the shipper or a person related to the shipper, the fair market value of such transportation shall be the amount which would be paid for transporting such property if such property were transported by an unrelated person, determined on an arms’ length basis. (d) Definitions and special rule For purposes of this subchapter— (1) Taxable ground transportation The term taxable ground transportation means transportation of property by— (A) freight rail, or (B) truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or more. For purposes of subparagraph (B), the terms truck trailer and semitrailer have the same meanings as such terms have in section 4051. (2) Related person A person (hereinafter in this paragraph referred to as the related person ) is related to any person if— (A) the related person bears a relationship to such person specified in section 267(b) or 707(b)(1), or (B) the related person and such person are engaged in trades or businesses under common control (within the meaning of subsections (a) and (b) of section 52). For purposes of the preceding sentence, in applying sections 267(b) and 707(b)(1), 10 percent shall be substituted for 50 percent each place it appears. (3) Transportation outside the United States In the case an amount paid for