§ 276. Power of tax commission. Every person, firm, company,\nassociation, corporation or business conducted by a trustee or trustees,\nengaged in whole or in part in the making or negotiating of sales,\nagreements to sell, deliveries or transfers of shares or certificates\ntaxable under this article, or conducting or transacting a brokerage\nbusiness, hereinafter in this section called "broker", shall keep or\ncause to be kept at some accessible place within the state of New York,\na just and true book of account, in such form as may be prescribed by\nthe tax commission, wherein shall be plainly and legibly recorded in\nseparate columns (1) unless provided otherwise by rules and regulations\nof the tax commission, providing for its recording in some other manner\nin records kept by such broker, the date of receipt of every order for\nevery sale, agreement to sell, delivery or transfer of such shares or\ncertificates together with the name, class and number of shares to which\nsuch order relates and the name and address (or other identification\nwhich refers to records kept by such broker containing such name and\naddress) of the person placing the order; (2) the date of making every\nsale, agreement to sell, delivery or transfer of such shares or\ncertificates, the name and the number of shares thereof, the selling\nprice, the date of the order or orders to which such transaction\nrelates; (3) the name and address (or other identification which refers\nto records kept by such broker, containing such name and address) of the\nseller or transferrer, and his resident or nonresident status, as\ndefined in the provisions of section two hundred seventy-a of this\nchapter; (4) the name of the purchaser or transferee; (5) the face value\nof the adhesive stamps affixed; and (6) the identifying number of the\nbill or memorandum of sale used as provided for by section two hundred\nand seventy of this chapter. This book shall also have recorded therein\neach separate purchase of stock transfer stamps, showing the date, the\namount and from whom purchased.\n Every association, company or corporation or business conducted by a\ntrustee or trustees shall keep or cause to be kept at some accessible\nplace within the state of New York a stock certificate book and a just\nand true book of account, transfer ledger or register, in such form as\nmay be prescribed by the tax commission, wherein shall be plainly and\nlegibly recorded in separate columns, the date of making every transfer\nof stock, or other certificates included within this article, the name\nand number of shares thereof, the serial number of each surrendered\ncertificate, the name of the parties surrendering such certificate, the\nserial number of the certificate issued in exchange therefor, the number\nof shares covered by said certificate, the name of the party to whom\nsaid certificate was issued and the face value of the stamps attached in\npayment of the tax on the transfer of the certificate. Evidence of the\npayment of the tax provided for by sections two hundred and seventy and\ntwo hundred and seventy-a of this chapter shall be provided in one of\nthe following manners and not otherwise, to wit:\n (a) By attaching to the certificate surrendered for transfer, the\nstamps required for and any declaration permitted by paragraph (c) of\nsubdivision one of section two hundred seventy-a of this chapter with\nrespect to such transfer, or\n (b) If the stamps and any such declaration are not attached to the\ncertificate, but are attached to the bill or memorandum of sale\neffecting or evidencing the transfer of such certificate, by attaching\nto said certificate the said bill or memorandum of sale with stamps and\ndeclaration, if any, attached, or\n (c) If the stamps and declaration, if any, covering the transfer are\nattached to a bill or memorandum effecting a transfer of one or more\ncertificates or to one or more certificates included in said transfer, a\nnotation m
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