72 Pa. Stat. § 8105-D
The recorder of deeds shall be the collection agent for any political subdivision levying a local real estate transfer tax under this article. The recorder of deeds shall pay tax, interest and penalty collected under this article over to the appropriate political subdivision in accordance with section 6(c) of the act of November 1, 1971 (P.L. 495, No. 113), entitled, as amended, "An act providing for the compensation of county officers in counties of the second through eighth classes, for compensation of district attorneys in cities and counties of the first class, for compensation of district election officers in all counties, for the disposition of fees, for filing of bonds in certain cases and for duties of certain officers."
72 P.S. § 8105-D