An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing for assessment based upon business classification effective rates, for extended time for filing special petition for refund, for additions to tax relating to sales and use tax, for amended returns, for reports and payment of tax, for changes made by Federal Government, for enforcement, rules and regulations and confidentiality, for penalties relating to personal income tax; imposing a cooperative agricultural association corporate net income tax; further providing for procedure, enforcement and penalties relating to certain taxes, for imposition of tax, reporting, estimated tax and penalties relating to public utility realty tax, for procedure, enforcement and penalties relating to realty transfer tax, for certification to Liquor Control Board and regulations, for refund relating to malt beverage tax, for interest, purchaser, mortgagee or leasee and refund relating to inheritance tax; providing for collection of Commonwealth moneys from certain officers, for procedure and administration; and making repeals.