(a) In addition to the information required by section 270(4) of the Tax Law, every bill or memorandum of sale, agreement to sell and sale ticket must show the selling price per share of the stock sold, transferred or delivered.

(b) A memorandum of sale must bear a date the same as or later than the date of the assignment of the stock certificate which it accompanies. When such memorandum bears a date prior to the date on the surrendered certificate, a certification signed by the broker must be attached to the memorandum showing the date of delivery of the certificate to which it is attached and stating that the memorandum was issued in compliance with section 270 of the Tax Law and applies to such certificate.