Form B-A-20 Cigarette Manufacturer's Affidavit (Unsalable Cigarettes) - North Carolina

What Is Form B-A-20?

This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form B-A-20?
A: Form B-A-20 is a Cigarette Manufacturer's Affidavit specifically for unsalable cigarettes in North Carolina.

Q: Who needs to fill out Form B-A-20?
A: Cigarette manufacturers in North Carolina who have unsalable cigarettes need to fill out Form B-A-20.

Q: What is the purpose of Form B-A-20?
A: The purpose of Form B-A-20 is to report and provide documentation for the destruction or removal of unsalable cigarettes.

Q: Can I submit Form B-A-20 electronically?
A: No, Form B-A-20 must be submitted in paper format and mailed to the North Carolina Department of Revenue.

Q: What should I do with the unsalable cigarettes after filing Form B-A-20?
A: The unsalable cigarettes should be destroyed or removed within 72 hours of filing Form B-A-20.

Q: Are there any penalties for not filing Form B-A-20?
A: Yes, failing to file Form B-A-20 or submitting false information may result in penalties and fines.

Q: When is the deadline to file Form B-A-20?
A: Form B-A-20 must be filed on a monthly basis, within 10 days after the end of each month.

Q: Is Form B-A-20 specific to North Carolina?
A: Yes, Form B-A-20 is specific to cigarette manufacturers operating in North Carolina.

Q: Can I use Form B-A-20 for other types of tobacco products?
A: No, Form B-A-20 is only applicable to unsalable cigarettes, not other types of tobacco products.