§ 278. Effect of failure to pay tax. No transfer of certificates
taxable under this article made after June first, nineteen hundred and
five, on which a tax is imposed by this article, and which tax is not
paid at the time of such transfer shall be made the basis of any action
or legal proceedings, nor, except in a proceeding under articles ten-c
and twenty-six of this chapter, shall proof thereof be offered or
received in evidence in any court in this state.