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, for special investigators and powers and for exemptions, 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 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 reports from common carriers, for reward for detection of violations, for refunds, for violations, for diesel fuel importers and transporters, prohibiting use of dyed diesel fuel on highways, violations and penalties and for uncollectible checks, providing for emergency assistance in a timely manner and for electric vehicle road fee; in liquid fuels and fuel use tax enforcement, further providing for construction of chapter, for revenue agents and powers and for forfeitures, process and procedures; in taxes for highway maintenance and construction, further providing for imposition of tax; in motor carriers road tax, further providing for definitions, for credit for motor fuel tax payment 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 determination, redetermination and review and for timely mailing treated as timely filing and payment, providing for method of filing and timeliness, further providing for reciprocal agreements and providing for reciprocal agreements and for emergency assistance in a timely manner; and making editorial changes.