---
kind: "section"
citation: "27 C.F.R. § 73.34"
title: "27"
number: "73.34"
heading: "When is an electronically submitted form considered timely filed?"
url: "https://uscodex.org/cfr/27/73.34"
---

# §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.


## Notes

### Amendments

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