[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: 27CFR73.33]

[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. 73.33  Am I legally bound by a form I sign electronically?

    Yes; by electronically signing a form you submit to us, you are 
agreeing to be legally bound to the same extent as if you applied a 
traditional handwritten signature on a paper document submitted to 
satisfy the same reporting requirement. Persons using electronic 
signatures shall, upon TTB's request, provide additional certification 
or testimony that a specific electronic signature is the legally binding 
equivalent of the signer's handwritten signature.