- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 760. Determination of Cost.
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. Determination of Cost of Cigarettes Purchased Outside of Ordinary Channels of Trade.
AS 43.50.760. Determination of Cost.
- (a) In determining actual cost to the wholesaler or retailer, a court shall consider as establishing the cost evidence
tending to show that a wholesaler or retailer complained against under a provision of AS 43.50.710 - 43.50.849 purchased the cigarettes involved in the
complaint at a fictitious price, or upon terms, in a manner, or under invoices, in a manner that conceals the true
cost, discounts, or terms of purchase. The court shall also consider evidence of the normal, customary, and prevailing
terms and discounts in connection with other sales of a similar nature in the state.
- (b) The presumptive actual cost of cigarettes as determined by the department under AS 43.50.800
is considered competent evidence in a court action or proceeding as tending to prove actual cost to the wholesaler or
retailer complained against. A party against whom the presumptive actual cost as determined by the department is
introduced in evidence has the right to offer evidence tending to prove any inaccuracy of the presumptive actual cost
or any statement of facts that would impair its probative value.
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