An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in motor carriers road tax identification markers, further providing for definitions, for identification markers and license or road tax registration card required, for false statements and penalties and for exemptions; and providing for uncollectible payments and for emergency proclamations; in liquid fuels and fuels tax, further providing for definitions, for liquid fuels and fuels permits and bond or deposit of securities, for imposition of tax, exemptions and deductions, for taxpayer, for distributor's report and payment of tax, for determination and redetermination of tax, penalties and interest due, for examination of records and equipment, for retention of records by distributors and dealers, for discontinuance or transfer of business, for suspension or revocation of permits, for lien of taxes, penalties and interest, for collection of unpaid taxes, for reports from common carriers, for reward for detection of violations, for refunds and for violations and for diesel fuel importers and transporters, prohibiting use of dyed diesel fuel on highways and violations and penalties; and providing for emergency assistance in a timely manner and for Electric Vehicle Road Fee Act, for road use fee imposed on electric vehicles, for decoupling electricity from motor fuels, for fees for highway maintenance and construction, for exempt entities and for refunds and for motor carriers road tax and the International Fuel Tax Agreement; and in motor carriers road tax, further providing for definitions and for records; providing for recordkeeping; further providing for surety bond for payment of taxes, for penalty and interest for failure to report or pay tax, for manner of payment and recovery of taxes, penalties and interest, for timely mailing treated as timely filing and payment; and providing for method of filing and timeliness, for uncollectible payments and for emergency assistance in a timely manner.