[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: 27CFR73.34]

[Page 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.  73.34  When is an electronically submitted form considered timely filed?

    If you submit a form to our electronic document receiving system, 
your report will be considered filed on the date of the electronic 
postmark given by that system.