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2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-338. Sales outside ordinary channels of business; effect.
Universal Citation: 68 OK Stat § 68-338 (2019)
In establishing the cost of cigarettes and tobacco products to the retailer or wholesaler, the invoice cost of said cigarettes and tobacco products purchased at a forced, bankrupt, or closeout sale, or other sale outside of the ordinary channels of trade, may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes and tobacco products to the retailer or wholesaler, within thirty (30) days prior to the date of sale, in the quantity last purchased, through the ordinary channels of trade.
Added by Laws 1949, p. 111, § 13, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.13 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
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