---
kind: "section"
citation: "27 C.F.R. § 73.1"
title: "27"
number: "73.1"
heading: "What does this part do?"
url: "https://uscodex.org/cfr/27/73.1"
---

# §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.**

## Notes

### Amendments

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

### Authority

Authority: 26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note.

### Source

Source: 68 FR 58601, Oct. 10, 2003, unless otherwise noted.

### Amendments

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