Arkansas Statutes
§ 4-75-712 — Determination of cost - Sales outside ordinary channels of business
Arkansas § 4-75-712
JurisdictionArkansas
Title4
This text of Arkansas § 4-75-712 (Determination of cost - Sales outside ordinary channels of business) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 4-75-712 (2026).
Text
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.
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Legislative History
Acts 1951, No. 101, § 10; A.S.A. 1947, § 70-610.
Nearby Sections
15
§ 4-1-101
Short titles§ 4-1-102
Scope of subtitle§ 4-1-104
Construction against implicit repeal§ 4-1-105
Severability§ 4-1-106
Use of singular and plural - Gender§ 4-1-107
Section captions§ 4-1-201
General definitions§ 4-1-202
Notice - Knowledge§ 4-1-204
Value§ 4-1-205
Reasonable time - Seasonableness§ 4-1-206
PresumptionsCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 4-75-712, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/4-75-712.