58 Pa. Stat. § 5
Whenever the production of any gas well is not sufficient, in the estimation of the owner, to justify leaving the casing or casings in the well, the well may be utilized through tubing placed on a packer, and, after cement and sand has been poured on the packer to a depth of not less than ten (10) feet, the casing or casings may be pulled, and the hole outside of the tubing filled, with sand, cement, rock, sediment, clay, or other material, to a point at least thirty (30) feet above the highest producing sand, so as to completely shut off all water from the various sands, after which the casing may be drawn. Upon the abandonment of such gas well, if a plug or bridge shall be placed in the tubing at a point near the depth at which the packer was set, and cement and sand poured in on said plug or bridge to a depth of not less than thirty (30) feet, it shall be held a compliance with the provisions of this act relating to plugging and abandoning of wells.
58 P.S. § 5