Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 211. Agents for the sale of stamps

The Department of Revenue may appoint an agent or agents for the sale of stamps, authorized by law, to be used in paying any State tax, and, whenever the department shall sell, consign, or deliver, to any such agent, any such stamps for sale or use, such agent shall be entitled to receive as compensation for his or its services and expenses as such agent, and to retain out of the moneys to be paid by him or it for such stamps, such commission as shall be prescribed by law.  The Department of Revenue is hereby directed and required to allow such commission or compensation in the settlement of the accounts of such agent, upon payment by him or it into the State Treasury, through the Department of Revenue, of any moneys which may be or become due to the Commonwealth by reason of the sale, delivery, or consignment to such agent of such stamps.