27 CFR § 73.10 - What does subpart B cover?

---
identifier: "/us/cfr/t27/s73.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 73.10 - What does subpart B cover?"
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "73.10"
section_name: "What does subpart B cover?"
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"
---


# 73.10 What does subpart B cover?

This subpart provides the conditions under which TTB will allow you to use electronic signatures executed to electronic forms instead of traditional handwritten signatures executed on paper forms. Where electronic signatures and their associated electronic forms meet the requirements of this part, TTB will consider the electronic signatures to be the equivalent of full handwritten signatures, initials, and other general signings this chapter requires.