{"data":{"id":"us-ar/ark.-code-ann.-4-75-712","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 4-75-712","heading":"Determination of cost - Sales outside ordinary channels of business","body":"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 closeout sale, or other sale outside of the ordinary channels of trade.","path":["AR Code","Title 4","Chapter 75","Subchapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"1ceaf9e5f63f3321c67e2f1dcd85135ca3dec7a3957c68a2d69823aeb8c9085c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-4-75-711","next":"us-ar/ark.-code-ann.-4-75-713"},"notice":"GroundRules: Original legal text. Not legal advice."}