Code of Federal Regulations · Section
§ 73.1 — What Does This Part Do?
27 C.F.R. § 73.1
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(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.
Authorizing Statute
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General requirement of return, statement, or list26 U.S.C. § 6011
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Authority and functions of Director44 U.S.C. § 3504