Statutes > Alaska Statutes > Title 43 - REVENUE AND TAXATION > Chapter 43.50. - TOBACCO TAXES AND SALES > Article 07 - UNFAIR CIGARETTE SALES > Sec. 43.50.770. - Determination of cost of cigarettes purchased outside of ordinary channels of trade.

Sec. 43.50.770. - Determination of cost of cigarettes purchased outside of ordinary channels of trade.

In establishing the actual cost of cigarettes to a wholesaler or retailer, the invoice cost of cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside the ordinary channels of trade may not be used.