An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax for education, further providing for licenses; in payment of tax, further providing for discount; in assessment and collection of tax, further providing for assessment; in interest, additions, penalties and crimes, providing for failure to timely remit tax collected; in personal income tax, further providing for definitions and for taxability of partners, providing for tax treatment determined at partnership level and for tax imposed at partnership level, further providing for income of a Pennsylvania S corporation, for tax withheld and for requirement of withholding tax, providing for requirement of withholding tax for nonemployers, further providing for information statement, providing for information statement for nonemployer payors and for information statement for nonemployer payees, further providing for time for filing employers' returns, for payment of taxes withheld, for employers liability for withheld taxes, for employer's failure to withhold, for designation of third parties to perform acts required of employers, for general rule, for amount of withholding tax and for treatment of nonresident partners, members or shareholders, providing for withholding on income from oil and gas interests and for annual withholding statement, further providing for return of Pennsylvania S corporation, for requirements concerning returns, notices, records and statements, for assessment, for additions, penalties and fees and providing for failure to timely remit tax withheld; in corporate net income tax, further providing for assessments; in realty transfer tax, further providing for assessment and notice of tax and review; in cigarette tax, further providing for disposition of certain funds; in malt beverage tax, further providing for assessment by department; in general provisions, providing for administrative bank attachment for accounts of obligors to the Commonwealth, for tax delinquent placard and for additional citation authority; and providing for applicability.