Regulations last checked for updates: Nov 22, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
§ 73.35 - Do I need to keep paper copies of forms I submit to TTB electronically?

Nothing in this part alters any other regulatory or statutory requirement that records be maintained in paper format. If the regulations in this chapter require you to keep paper copies of certain forms, you must continue to do so unless TTB otherwise authorizes you to maintain electronic copies of these documents through an approved alternate method or procedure.

[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 73.35