Form B-A-MR25, Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order must be completed and attached to all of the following forms, whichever is applicable, when taking a tax reduction for a modified risk tobacco product issued a exposure modification order by the USFDA under 21 U.S.C. § 387k(g)(2) (Note: Modified Risk Tobacco Products - means a tobacco product that is sold or distributed for use to reduce harm or the risk of tobacco-related disease associated with commercially marketed tobacco products):

• B-A-5, Monthly Return of Resident Cigarette Distributor

• B-A-6, Monthly Return of Nonresident Cigarette Distributor

• B-A-101, Monthly Other Tobacco Products Excise Tax Return

• B-A-102, Monthly Vapor Products Tax Excise Tax Return

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