27 CFR 73.34 - When is an electronically submitted form considered timely filed?

Regulations last checked for updates: Feb 16, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Dec 12, 2024

View all text of Subpart C [§ 73.30 - § 73.35]

§ 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.

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

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

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

cite as: 27 CFR 73.34