Regulations last checked for updates: Feb 18, 2025

Title 31 - Money and Finance: Treasury last revised: Jan 17, 2025
§ 370.38 - What is the legal effect of an electronic signature?

An electronic signature and any electronic message to which it is affixed or attached may not be denied legal effect, including legal effect as a signature, a writing, or an original, solely because the signature or record is in electronic form.

source: 64 FR 40487, July 26, 1999, unless otherwise noted.
cite as: 31 CFR 370.38