When any tax is imposed and paid under this article on real estate located in a county other than that of the register who received payment, the register shall, upon request, immediately forward to the register of the county where the real estate is located a certificate of the payment of the tax on the real estate which shall be entered of record in his office. The register of the county where the real estate is located shall be entitled to a fee of two dollars ($2) for entering the record of payment to be paid as a part of the administration expenses of the decedent's estate.
72 P.S. § 9152