40 Pa. Stat. § 910-20
Any title insurance company authorized to insure titles to real estate in this Commonwealth, may reinsure all or any part of its liability under one or more of its policy contracts with any title insurance company authorized to insure titles to real estate in this Commonwealth or a title insurance company authorized to insure titles to real estate in any of the United States, if such reinsuring company is, or reinsuring companies are, and remains of the same standard of solvency and complies with all other requirements fixed by the laws of this Commonwealth for title insurance companies authorized to insure titles to real estate within this Commonwealth. Any domestic title insurance company or foreign title insurance company authorized to transact business in this Commonwealth shall pay to this Commonwealth taxes required on all business taxable within this Commonwealth and reinsured, as provided in this section, with any foreign company not authorized to do business within this Commonwealth.
40 P.S. § 910-20