Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.4c. Tax collection records 

(a) A tax collector during the time that he or she holds the office of tax collector shall maintain and have legal custody of tax collection records that are not in the custody of a taxing district.

(b) Nothing in this section shall prevent a person who formerly held the office of tax collector from maintaining copies of tax collection records that may be necessary for purposes of any subsequent audit, tax certification or other required service or for defending against claims for liability that may be made against the former tax collector.  Unless a court, upon a rule to show cause, shall extend the time, copies of tax collection records shall not be retained by a person who formerly held the office of tax collector or his representative for more than five years from the completion of the final audit for the last year in which the person who formerly held the office of tax collector was responsible for the collection of taxes.  All copies of tax collection records held by the former tax collector or his representative shall be returned to the taxing district within the time period provided in this subsection.

(c) This section shall not be construed to do any of the following:

(d) No person who formerly held the office of tax collector shall intentionally and unlawfully deny legal custody or otherwise impair the availability of tax collection records by refusing to transfer possession of the records to a taxing district or its tax collector.

(e) As used in this section, the term “tax collection records” shall mean records to which access is required by a tax collector in order to carry out the duties under this act and which are among the categories of tax collection records that are to be maintained in conformity with disposition and retention schedules and regulations that are promulgated by the Local Government Records Committee in accordance with 53 Pa.C.S. Ch. 13 Subch. F (relating to records).