§ 75-23-21. Determination of cost of cigarettes purchased outside of ordinary channels of trade

MS Code § 75-23-21 (2019) (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.