A certificate of stock or other corporate certificate which is presented for transfer shall, if the transfer was by sale and the tax was paid by the use of adhesive stamps, be accompanied either by a bill or memorandum of sale showing the sale price or by a certification signed by the seller and stating the price per share at which the shares were sold.

A certificate of stock or other corporate certificate which is presented for transfer shall, if the transfer was other than by sale and the tax was paid by the use of adhesive stamps, be accompanied by a certification signed by the transferor and stating that the shares were transferred other than by sale.