CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 73—ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS > SUBPART C—Electronic Filing of Documents with TTB (§73.30 to §73.35) > 73.34—When is an electronically submitted form considered timely filed?