§ 44-18-28 - Resale of fungible goods from commingled mass.
SECTION 44-18-28
§ 44-18-28 Resale of fungible goods fromcommingled mass. – If a purchaser gives a certificate with respect to the purchase of fungiblegoods and thereafter commingles these goods with other fungible goods not sopurchased but of such similarity that the identity of the constituent goods inthe commingled mass cannot be determined, sales from the mass of commingledgoods are deemed to be sales of the purchased goods until a quantity ofcommingled goods equal to the quantity of commingled purchased goods has beensold.