Sec. 9. (a) In determining cost to the
retailer and cost to the
distributor, the court or the
department, as the case may be, shall receive and consider as bearing on the bona fides of such cost
evidence tending to show that any person complained against under any of the provisions of this chapter purchased cigarettes with respect to the sale of which
complaint is made at a fictitious price, or upon terms, or in such manner, or under such invoices, as to conceal the true cost, discounts, or terms of purchase, and shall also receive and consider as bearing on the bona fides of such 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.
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Terms Used In Indiana Code 24-3-2-9
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Department: shall mean the alcohol and tobacco commission or its duly authorized assistants and employees. See Indiana Code 24-3-2-2
- Distributor: shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases for resale cigarettes from a manufacturer of cigarettes or from a wholesaler, jobber, or distributor outside the state of Indiana who is not a distributor holding a registration certificate issued under the provisions of IC 6-7-1. See Indiana Code 24-3-2-2
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Retailer: shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes to consumers or to any person for any purpose other than resale, irrespective of quantity or amount or the number of sales. See Indiana Code 24-3-2-2
Formerly: Acts 1949, c.51, s.9. As amended by P.L.152-1986, SEC.40.
