An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, further defining "resident"; providing for the burden of proof of residency in proceedings regarding driving an unregistered vehicle; limiting the authority of the department to adopt certain regulations with respect to the emission inspection program; further providing for investigations by police officers; providing for the transfer of certain roads and highways from the Department of Transportation to municipalities; further providing for the oil company franchise tax; and imposing an additional tax.