Okla. Stat. tit. 15, § 15-598.8: Determination of cost in case of sale outside ordinary

channels of trade.

In establishing the cost of merchandise to the retailer or

wholesaler, the invoice cost of such merchandise 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 merchandise to the retailer or wholesaler, within thirty (30)

days prior to the date of sale, in the quantity last purchased

through the ordinary channels of trade.