Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 206. Other collections

(a) To collect all amounts, payable out of the estates of inmates, for their care and maintenance in State-owned institutions for mental patients, mental defectives, or epileptics, and all amounts payable by other persons, or by political subdivisions of this Commonwealth, or by the Federal Government or any agency thereof, for the care and maintenance in such institutions of persons whose estates are insufficient to enable the entire cost of their care and maintenance to be collected therefrom;

(b) To collect from patients, or from the persons legally liable therefor, all amounts becoming due for the treatment, care, and maintenance of such patients in State-owned hospitals;

(c) To collect from counties and the Federal Government amounts due by them respectively for the cost, or their share of the cost, of maintaining prisoners in State penal or correctional institutions;

(d) To collect all amounts, payable by or for pupils, for instruction and maintenance in State-owned educational institutions, including State normal schools and State teachers' colleges;

(e) To collect, from political subdivisions of this Commonwealth, all sums payable by them as their share of the cost of improving and rebuilding the highways of the Commonwealth;

(f) To receive for transmission to the officer of this Commonwealth, if any, specified in the act of Congress appropriating the money, and if no officer be thus designated, to the State Treasurer, any moneys contributed by the Federal Government to this Commonwealth or any agency thereof for any purpose;

(g) To collect from magistrates, aldermen, justices of the peace,  1 burgesses, and mayors, all fines and penalties imposed by them for violations of acts of Assembly, and payable into the State Treasury, or to any department, board, or commission of the State Government;

(h) Except as otherwise in this act provided, to collect all other revenue of any kind or description payable to the Commonwealth.

In all cases in which existing laws provide that any moneys collectible under this section shall be payable to any other department, or to any board, commission, or officer of the State Government, the Department of Revenue shall act as agent of such department, board, commission, or officer in making collection of such moneys.