Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.20a. Collection of per capita and occupation taxes from the Commonwealth

Upon presentation of a written notice and demand to the State Treasurer or any other fiscal officer of the State, or its boards, authorities, agencies or commissions, it shall be the duty of the Treasurer or officer to deduct from the wages then owing, or that shall within sixty days thereafter become due to any employe, a sum sufficient to pay the respective amount of the per capita or occupation taxes and costs shown on the written notice.  The same shall be paid to the tax collector of the taxing district in which said delinquent tax was levied within sixty days after such notice shall have been given.