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.
Miss. Code Ann. § 75-23-21
Determination of cost of cigarettes purchased outside of ordinary channels of trade
Codes, 1942, § 1108.5-11; Laws, 1954, ch. 380, § 11.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.