[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR73.1]

[Page 1197-1198]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 73_ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS--Table 
of Contents
 
                      Subpart A_General Provisions
 
Sec. 73.1  What does this part do?




Sec.

                      Subpart A_General Provisions

                                  Scope

73.1 What does this part do?

                               Definitions

73.3 What terms must I know to understand this part?

[[Page 1198]]

                     Subpart B_Electronic Signatures

73.10 What does subpart B cover?
73.11 What are the required components and controls for acceptable 
          electronic signatures?
73.12 What security controls must I use for identification codes and 
          passwords?

            Subpart C_Electronic Filing of Documents With TTB

73.30 What does subpart C cover?
73.31 May I submit forms electronically to TTB?
73.32 May I electronically sign forms I submit electronically to TTB?
73.33 Am I legally bound by a form I sign electronically?
73.34 When is an electronically submitted form considered timely filed?
73.35 Do I need to keep paper copies of forms I submit to TTB 
          electronically?

    Authority: 26 U.S.C. 6011, 6061, 7502; 15 U.S.C. 7001, 7004.

    Source:  68 FR 58601, Oct. 10, 2003, unless otherwise noted.


                                  Scope


    (a) This part provides the conditions under which we will allow you 
to:
    (1) Use electronic signatures or digital signatures executed to 
electronic forms instead of traditional handwritten signatures executed 
on paper forms; and
    (2) Electronically submit certain forms to TTB.
    (b) This part does not require you to submit forms to us 
electronically.

                               Definitions