[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: 27CFR73.10]

[Page 1199]
 
            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 B_Electronic Signatures
 
Sec. 73.10  What does subpart B cover?


    This subpart provides the conditions under which TTB will allow you 
to use electronic signatures executed to electronic forms instead of 
traditional handwritten signatures executed on paper forms. Where 
electronic signatures and their associated electronic forms meet the 
requirements of this part, TTB will consider the electronic signatures 
to be the equivalent of full handwritten signatures, initials, and other 
general signings this chapter requires.