53 Pa. Stat. § 6924.703
Upon presentation of a written notice and demand under oath or affirmation, to the State Treasurer or any other fiscal officer of the State, or its boards, authorities, agencies or commissions, it shall be the duty of the treasurer or officer to deduct from the wages then owing, or that shall within sixty days thereafter become due to any employe, a sum sufficient to pay the respective amount of the delinquent per capita, occupation or occupational privilege, emergency and municipal services, local services under Chapter 3 and income taxes under Chapter 5 and costs shown on the written notice. The same shall be paid to the tax collector or the tax officer of the tax collection district of the taxing district in which said delinquent tax was levied within sixty days after such notice shall have been given.
53 P.S. § 6924.703