Massachusetts General Laws
Chapter 64c - Cigarette Excise
Section 19 - Invoice Cost of Goods Purchased at Forced Sales

Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout 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 wholesaler within thirty days prior to the date of sale, in the quantity last purchased through the ordinary channels of trade.

Structure Massachusetts General Laws