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365.360 Evidence admissible in determining cost to wholesaler and retailer -- Cost
survey.
(1)
(2)
In determining cost to the wholesaler and cost to the retailer, the court shall receive
and consider as bearing on the bona fides of the cost, evidence tending to show that
any person complained against under any of the provisions of KRS 365.260 to
365.380 purchased the cigarettes involved in the complaint, at a fictitious price, or
upon the terms, or in a manner, or under such invoices, as to conceal the true cost,
discounts or terms of the purchase, and shall also receive and consider as bearing on
the bona fides of the cost, evidence of the normal, customary, and prevailing terms
and discounts in connection with other sales of a similar nature in the trade area or
state.
If a cost survey pursuant to recognized statistical and cost accounting practices has
been made for the trading area in which a violation of KRS 365.260 to 365.380 is
committed or charged to determine and establish on the basis of actual existing
conditions the lowest cost to wholesalers or the lowest cost to retailers within the
area, the cost survey shall be deemed competent evidence in any action or
proceeding under KRS 365.260 to 365.380 as tending to prove actual cost to the
wholesaler or actual cost to the retailer complained against. Any party against whom
any cost survey may be introduced in evidence shall have the right to offer evidence
tending to prove any inaccuracy of the cost survey or any facts which may impair its
probative value.
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 280, sec. 10, effective July 13, 1990. -- Created
1956 Ky. Acts ch. 243, sec. 9, effective May 18, 1956.
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