[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: 27CFR73.35]

[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. 73.35  Do I need to keep paper copies of forms I submit to TTB 
electronically?

    Nothing in this part alters any other regulatory or statutory 
requirement that records be maintained in paper format. If the 
regulations in this chapter require you to keep paper copies of certain 
forms, you must continue to do so unless TTB otherwise authorizes you to 
maintain electronic copies of these documents through a general notice 
in the Federal Register or through a variance.