27 CFR § 73.1 - What does this part do?

---
identifier: "/us/cfr/t27/s73.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 73.1 - What does this part do?"
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "73.1"
section_name: "What does this part do?"
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "73"
part_name: "ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note."
regulatory_source: "68 FR 58601, Oct. 10, 2003, unless otherwise noted."
cfr_part: "73"
---


# 73.1 What does this part do?

(a) This part provides the conditions under which we will allow you to:

(1) Use electronic signatures or digital signatures executed to electronic forms instead of traditional handwritten signatures executed on paper forms; and

(2) Electronically submit certain forms to TTB or, where applicable, to other agencies.

(b) This part does not require you to submit forms to us electronically.

[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17033, Mar. 27, 2014]