KRS 365.360: Evidence admissible in determining cost to wholesaler and retailer -- Cost

survey.

(1) In determining cost to the wholesaler and cost to the retailer, the court shall receive

and consider as bearing on the bona fides of the cost, evidence tending to s how that

any person complained against under any of the provisions of KRS 365.260 to

365.380 purchased the cigarettes involved in the complaint, at a fictitious price, or

upon the terms, or in a manner, or under such invoices, as to conceal the true cost,

discounts or terms of the purchase, and shall also receive and consider as bearing on

the bona fides of the 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.

(2) If a cost survey pursuant to recognized statistical and cost accounting practices has

been made for the trading area in which a violation of KRS 365.260 to 365.380 is

committed or charged to determine and establish on the basis of actual existin g

conditions the lowest cost to wholesalers or the lowest cost to retailers within the

area, the cost survey shall be deemed competent evidence in any action or

proceeding under KRS 365.260 to 365.380 as tending to prove actual cost to the

wholesaler or actual cost to the retailer complained against. Any party against whom

any cost survey may be introduced in evidence shall have the right to offer evidence

tending to prove any inaccuracy of the cost survey or any facts which may impair its

probative value.