27 CFR § 73.35 - Do I need to keep paper copies of forms I submit to TTB electronically?

---
identifier: "/us/cfr/t27/s73.35"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 73.35 - Do I need to keep paper copies of forms I submit to TTB electronically?"
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "73.35"
section_name: "Do I need to keep paper copies of forms I submit to TTB electronically?"
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"
---


# 73.35 Do I need to keep paper copies of forms I submit to TTB electronically?

Nothing in this part alters any other regulatory or statutory requirement that records be maintained in paper format. If the regulations in this chapter require you to keep paper copies of certain forms, you must continue to do so unless TTB otherwise authorizes you to maintain electronic copies of these documents through an approved alternate method or procedure.

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