Sunday, or such a holiday. (E) Special rule for unlawfully produced cannabis products In the case of any cannabis products produced in the United States at any place other than the premises of a producer that has obtained the permit required under this chapter, tax shall be due and payable immediately upon production. (3) Payment by electronic fund transfer Any person who in any 12-month period, ending December 31, was liable for a gross amount equal to or exceeding $1,000,000 in taxes imposed on cannabis products by section 5901 (or section 7652) shall pay such taxes during the succeeding calendar year by electronic fund transfer (as defined in section 5061(e)(2)) to a Federal Reserve Bank. Rules similar to the rules of section 5061(e)(3) shall apply to the $1,000,000 amount specified in the preceding sentence. (c) Definition of price (1) Constructive sale price (A) In general If an article is sold directly to consumers, sold on consignment, or sold (otherwise than through an arm’s length transaction) at less than the fair market price, or if the price for which the article sold cannot be determined, the tax under section 5901(a) shall be computed on the price for which such articles are sold, in the ordinary course of trade, by producers thereof, as determined by the Secretary. (B) Arm’s length (i) In general For purposes of this section, a sale is considered to be made under circumstances otherwise than at arm’s length if— (I) the parties are members of the same controlled group, whether or not such control is actually exercised to influence the sale price, (II) the parties are members of a family, as defined in section 267(c)(4), or (III) the sale is made pursuant to special arrangements between a producer and a purchaser. (ii) Controlled groups (I) In general The term controlled group has the meaning given to such term by subsection (a) of section 1563, except that more than 50 percent shall be substituted for at least 80 percent each place it appears in such subsection. (II) Controlled groups that include