§ 24-3-2-10 — Evidence of price outside ordinary channels of trade

(a) In establishing the cost of cigarettes to the
retailer or distributor, the invoice cost of said cigarettes purchased at
a forced, bankrupt, or close-out 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
to the retailer or distributor, within thirty (30) days prior to the date of
sale, in the quantity last purchased, through the ordinary channels of
trade.
(b) Any cigarettes that are imported or reimported into the United
States for sale or distribution under a trade name, trade dress, or
trademark that is the same as or confusingly similar to a trade name,
trade dress, or trademark used for cigarettes manufactured in the
United States for sale or distribution in the United States are presumed
to be purchased outside the ordinary channels of trade.
Formerly: Acts 1949, c.51, s.10. As amended by P.L.21-2000,
SEC.9.