72 Pa. Stat. § 714
Every stock or mutual insurance company, association, or exchange of another State or foreign government, authorized to do business in this Commonwealth, shall make report to the Department of Revenue, on or before the fifteenth day of April of each year, showing the gross premiums of every character and description received from business transacted in the Commonwealth during the year ending the thirty-first day of December preceding, whether said premiums were received in money, or in the form of notes, credits, or any other substitute for money, or whether the same were collected in this Commonwealth or elsewhere. In making such report, such companies, associations, and exchanges shall assess the tax provided by law upon the gross amount of such premiums, premium deposits, and assessments received from business transacted within this Commonwealth during such year, but, in so doing, may make the deductions permitted by law. For the purposes of this section, "gross premiums" are defined to be the amount of dues, fees, and premiums stated in the policy contracts.
72 P.S. § 714