27 CFR § 73.32 - May I electronically sign forms I submit electronically to TTB?

---
identifier: "/us/cfr/t27/s73.32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 73.32 - May I electronically sign forms I submit electronically to TTB?"
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "73.32"
section_name: "May I electronically sign forms I submit electronically to TTB?"
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"
---


# 73.32 May I electronically sign forms I submit electronically to TTB?

You may electronically sign the electronic form you submit to us if:

(a) You have registered with TTB to do so and have certified, prior to the time of such use, that the electronic signatures or digital signatures in your system are intended to be the legally binding equivalent of traditional handwritten signatures;

(b) The electronic or digital signature meets the standards of this part and is authorized by TTB in accordance with this part; and

(c) The electronic or digital signature is sufficiently trustworthy and reliable that the signing party may not repudiate the signature.