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 the definition of "maintaining a place of business in this Commonwealth," for collection of tax and for seizure of property; providing for the situs for imposition of sales and use tax related to the Pennsylvania Intergovernmental Cooperation Authority for Cities of the First Class; further providing for settlement and resettlement of the corporate net income tax; and making a repeal.