27 CFR § 73.35
Do I need to keep paper copies of forms I submit to TTB electronically?
April 24, 2020
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]