Nev. Rev. Stat. § 370.372 — Determination of cost of cigarettes to wholesale dealer

In determining the cost of cigarettes to a
wholesale dealer:
1.  A fractional part of a cent amounting
to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10
packages of cigarettes must be rounded off to the next higher cent.
2.  The invoice cost of cigarettes
purchased at a forced sale, bankruptcy sale, closeout sale or other sale
outside of the ordinary channels of trade must not be used to justify a price
lower than the replacement cost of cigarettes to the wholesale dealer in the
quantity last purchased through the ordinary channels of trade.