{"data":{"id":"us-ky/krs-365.360","jurisdiction":"us-ky","citation":"KRS 365.360","heading":"Evidence admissible in determining cost to wholesaler and retailer -- Cost","body":"survey.\n(1) In determining cost to the wholesaler and cost to the retailer, the court shall receive\nand consider as bearing on the bona fides of the cost, evidence tending to s how that\nany person complained against under any of the provisions of KRS 365.260 to\n365.380 purchased the cigarettes involved in the complaint, at a fictitious price, or\nupon the terms, or in a manner, or under such invoices, as to conceal the true cost,\ndiscounts or terms of the purchase, and shall also receive and consider as bearing on\nthe bona fides of the cost, evidence of the normal, customary, and prevailing terms\nand discounts in connection with other sales of a similar nature in the trade area or\nstate.\n(2) If a cost survey pursuant to recognized statistical and cost accounting practices has\nbeen made for the trading area in which a violation of KRS 365.260 to 365.380 is\ncommitted or charged to determine and establish on the basis of actual existin g\nconditions the lowest cost to wholesalers or the lowest cost to retailers within the\narea, the cost survey shall be deemed competent evidence in any action or\nproceeding under KRS 365.260 to 365.380 as tending to prove actual cost to the\nwholesaler or actual cost to the retailer complained against. Any party against whom\nany cost survey may be introduced in evidence shall have the right to offer evidence\ntending to prove any inaccuracy of the cost survey or any facts which may impair its\nprobative value.","path":["KRS Chapter 365"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=34773","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:01Z","sha256":"37c577c5e1abbbf3f7f1087da1023996aadac9336e332b54a75d0331a7fed5fe","source_id":"us-ky","stale":false,"prev":"us-ky/krs-365.350","next":"us-ky/krs-365.370"},"notice":"GroundRules: Original legal text. Not legal advice."}