72 Pa. Stat. § 2615.3
An amount equal to twenty per centum of five and one-half cents (5 1/2 ¢) of all taxes collected on each gallon of liquid fuel under "The Liquid Fuels Tax Act" of May twenty-one, one thousand nine hundred thirty-one (Pamphlet Laws 149), and its amendments, and on each gallon of fuel under the "Fuel Use Tax Act" of January fourteen, one thousand nine hundred fifty-two (Pamphlet Laws 1965), and its amendments, is appropriated out of the Motor License Fund to the municipalities of the Commonwealth on the basis and subject to the provisions hereinafter set forth.
In addition to the above appropriation, an amount equal to fifty per centum of that portion of the tax which exceeds seven cents (7¢) per gallon is appropriated out of the Motor License Fund to the municipalities of the Commonwealth on the same basis and condition as provided above.
72 P.S. § 2615.3