For all cash paid to or collected by the Department of Revenue, it shall issue its receipt, when requested by the person, association or corporation making payment of such cash, except that, where cash is paid to the department for the issuance of a license by it, the department shall not be obliged to issue a receipt.
Copies of every receipt issued by the Department of Revenue for corporation taxes shall be furnished to and retained by the Department of the Auditor General.
72 P.S. § 208