§ 24-3-2-9 — Evidence to establish cost

(a) In determining cost to the retailer and cost to
the distributor, the court or the department, as the case may be, shall
receive and consider as bearing on the bona fides of such cost evidence
tending to show that any person complained against under any of the
provisions of this chapter purchased cigarettes with respect to the sale
of which complaint is made at a fictitious price, or upon terms, or in
such manner, or under such invoices, as to conceal the true cost,
discounts, or terms of purchase, and shall also receive and consider as
bearing on the bona fides of such 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.
(b) Merchandise given gratis or payment made to a retailer or
distributor for display, or advertising, or promotion purposes, or
otherwise shall not be considered in determining the cost of cigarettes
to the retailer or distributor.
Formerly: Acts 1949, c.51, s.9. As amended by P.L.152-1986,
SEC.40.