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. Acts 1951, No. 101, § 10; A.S.A. 1947, § 70-610. 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. Acts 1951, No. 101, § 10; A.S.A. 1947, § 70-610.