Alaska Statutes: AS 43.50.770. Determination of Cost of Cigarettes Purchased Outside of Ordinary Channels of Trade.

Alaska Statutes. Title 43. Revenue and Taxation Chapter 50. Tobacco Taxes and Sales Section 770. Determination of Cost of Cigarettes Purchased Outside of Ordinary Channels of Trade.

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AS 43.50.770. Determination of Cost of Cigarettes Purchased Outside of Ordinary Channels of Trade.

In establishing the actual cost of cigarettes to a wholesaler or retailer, the invoice cost of cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside the ordinary channels of trade may not be used.

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