Imposing a tax on the extraction of natural gas, providing for natural gas severance registration certificate, for duties of the Department of Revenue, for tax assessments and tax liens, imposing penalties, providing for service of process, for rulemaking, for cooperation with other governments and for bonds; establishing the Natural Gas Severance Tax Account, the Local Government Services Account and the Oil and Gas Environmental Disaster Recovery Account, providing for the establishment, implementation and administration of the Marcellus Shale Job Creation Tax Credit, imposing additional duties on the Department of Community and Economic Development, and making an appropriation