ARM 42.31.313. COST DATA AND ANALYSIS

(1) In establishing the actual cost of doing business, cost data analysis shall contain sufficient information to show 100% allocation of all costs of the company's total operations. Indirect costs must be allocated to all products based on a method consistent with those required for income tax reporting. The wholesaler or retailer shall annotate the actual cost data shown on the latest filed federal income tax return (including federal schedules) submitted to the department to demonstrate how such costs have been allocated in calculating the petitioner's cost of doing business. (2) The cost data to be submitted shall contain the petitioner's proposed cost of cigarettes sold followed by a listing of all direct costs incurred and indirect costs incurred. (3) When submitting the actual cost data, as required by (2), the petitioner must provide supporting documentation including the petitioner's cigarette cost of doing business as proportionate to petitioner's total cost of doing business.