a slang term used to desribe the act of smoking a blunt(cigar,black and mild,phillie, etc. filled with marijuana) and either drinking a 40 oz. alcoholic beverage with the blunt or dipping the blunt in the alchohol itself.
Occurring every year on May 20th when a B-40 must be done by all people willing to celebrate. A B-40 is when a person smokes a blunt and finishes a 40 oz by himself or herself. It is believed to have originated in Staten Island, NY but this fact is uncertain and only rumored, there is no physical evidence of its origins.