Every person effecting any delivery or transfer of a certificate of stock or other certificate subject to the provisions of article 12 of the Tax Law and claiming an exemption from tax as provided in such article must execute a certification setting forth briefly the specific facts giving rise to the exemption claimed (including a citation of the statutory provision which is the basis for the exemption). The certification used by any person effecting any such delivery or transfer shall bear the facsimile signature of such person and, if a corporation, firm or other entity, shall bear as signature the name of such entity and the facsimile authorized signature of an officer, partner or other authorized person thereof. If a rubber stamp is used (see section 50.1[k] of this Title), it shall be kept in the possession of such person or such officer, partner or other authorized person of such entity, and used only by such person or other authorized user, or by a duly designated representative thereof. The certification and any evidence in proof of any claimed exemption must be maintained by the person making such claim and must be made available for inspection by officers and representatives of the department, in accordance with the provisions of section 276 of the Tax Law.