72 Pa. Stat. § 8106-D
The tax, interest and penalty that the Department of Revenue collects under this article shall be remitted in the manner provided by law to the appropriate recorder of deeds along with the "State Tax Payment Imprint Receipt" which shall provide sufficient information for the recorder of deeds to determine which political subdivisions are entitled to the collections. The recorder of deeds shall record the "State Tax Payment Imprint Receipt" whether or not signed and acknowledged by the Department of Revenue and shall index in the grantor/grantee index to the original document upon which the tax has been paid. The department shall collect from the taxpayer as part of its determination process the county recording fee for the recording of the "State Tax Payment Imprint Receipt."
72 P.S. § 8106-D