California Codes, Business and Professions Code - BPC, Division 7 — General Business Regulations, Part 2 — Preservation and Regulation of Competition, Chapter 4 — Unfair Trade Practices, Article 2 — Definitions, Section 17026.5
Notwithstanding the provisions of Section 17026, regular term discounts granted to distributors by manufacturers of cigarettes for cash payment customarily offered to distributors without discrimination may be used to reduce cost.
This section shall not apply to any anticipatory or special discount for cash that may be offered by the manufacturers of cigarettes.
Notes
Allows regular term discounts from cigarette manufacturers to distributors for cash payment to reduce cost when the discounts are customarily offered to distributors without discrimination, notwithstanding the otherwise applicable cost rule. It excludes anticipatory or special cash discounts offered by cigarette manufacturers from this treatment.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 17026.5 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-2/chapter-4/article-2/section-17026-5