27 CFR § 73.34 - When is an electronically submitted form considered timely filed?

---
identifier: "/us/cfr/t27/s73.34"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 73.34 - When is an electronically submitted form considered timely filed?"
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "73.34"
section_name: "When is an electronically submitted form considered timely filed?"
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"
---


# 73.34 When is an electronically submitted form considered timely filed?

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

[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]