73.31—May I submit forms electronically to TTB?
Yes; you may submit an electronic form, instead of a paper form, to satisfy any reporting requirement in this chapter, only if:
(a)
We have published a notice in the Federal Register and on our Web site (http://www.ttb.gov) announcing that we are prepared to receive a particular form electronically;
(b)
You have registered to do so pursuant to the instructions in a notice published in the Federal Register and on our Web site as stated above;
(c)
You submit the electronic form to an electronic document receiving system that we have designated for the receipt of that specific form; and
(d)
The electronic form bears valid electronic signatures, as provided in subpart B of this part, to the same extent that the paper submission for which it substitutes would bear handwritten signatures.