[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR73.31]

[Page 385-386]
 
            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 
 
            Subpart C_Electronic Filing of Documents with TTB
 
Sec.  73.31  May I submit forms electronically to TTB?

    Yes; you may submit an electronic form, instead of a paper form, to 
satisfy any reporting requirement in this chapter, only if:
    (a) We have published a notice in the Federal Register and on our 
Web site (http://www.ttb.gov) announcing that we are prepared to receive 
a particular form electronically;
    (b) You have registered to do so pursuant to the instructions in a 
notice published in the Federal Register and on our Web site as stated 
above;
    (c) You submit the electronic form to an electronic document 
receiving system that we have designated for the receipt of that 
specific form; and
    (d) The electronic form bears valid electronic signatures, as 
provided in

[[Page 386]]

subpart B of this part, to the same extent that the paper submission for 
which it substitutes would bear handwritten signatures.