[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: 27CFR73.32]

[Page 1200]
 
            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 C_Electronic Filing of Documents with TTB
 
Sec. 73.32  May I electronically sign forms I submit electronically to 
TTB?

    You may electronically sign the electronic form you submit to us if:
    (a) You have registered with TTB to do so and have certified, prior 
to the time of such use, that the electronic signatures or digital 
signatures in your system are intended to be the legally binding 
equivalent of traditional handwritten signatures;
    (b) The electronic or digital signature meets the standards of this 
part and is authorized by TTB in accordance with this part; and
    (c) The electronic or digital signature is sufficiently trustworthy 
and reliable that the signing party may not repudiate the signature.