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