§ 4-75-712. Determination of cost -- Sales outside ordinary channels of business

AR Code § 4-75-712 (2018) (N/A)
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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.