CFR›Title 27›Chapter I›Part 73 ContainsSubparts A–DCorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 PART 73—ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS Subparts A Subpart A—General Provisions Subject groups Definitions–Scope B Subpart B—Electronic Signatures Sections 73.10–73.12 C Subpart C—Electronic Filing of Documents with TTB Sections 73.30–73.35 D Subpart D—Electronic Filing of Documents With Other Agencies Section 73.40 Authority26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note.Source68 FR 58601, Oct. 10, 2003, unless otherwise noted. Previous 72 Part 72—Disposition of Seized Personal Property