Okla. Stat. tit. 68, § 68-338

In establishing the cost of cigarettes and tobacco products to

the retailer or wholesaler, the invoice cost of said cigarettes and

tobacco products purchased at a forced, bankrupt, or 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 cigarettes and tobacco products to the

retailer or wholesaler, within thirty (30) days prior to the date of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 191

sale, in the quantity last purchased, through the ordinary channels

of trade.