§ 4-75-712 - Determination of cost -- Sales outside ordinary channels of business.
4-75-712. Determination of cost -- Sales outside ordinary channels of business.
In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside of the ordinary channels of trade.