Corpus

Determination of cost of cigarettes purchased outside of ordinary channels of trade.

Miss. Code Ann. § 75-23-21
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.