421B.9 Sales outside ordinary channels of business — effect.
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 close out sale, or other sale outside of the ordinary channels of trade.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.9]
C93, §421B.9
Structure Iowa Code
Chapter 421B - CIGARETTE SALES
Section 421B.3 - Sales at less than cost — penalties.
Section 421B.4 - Combination sales.
Section 421B.5 - Sales by a wholesaler to a wholesaler.
Section 421B.6 - Sales exceptions.
Section 421B.7 - Transactions permitted to meet lawful competition.
Section 421B.8 - Cost determined.
Section 421B.9 - Sales outside ordinary channels of business — effect.