An Act amending the act of March 4, 1971 (P. L. 6, No. 2), known as the "Tax Reform Code of 1971," eliminating the split second quarter for filing of sales tax returns; permitting the equitable adjustment of taxes and penalties; providing a processing exemption for computer software from the capital stock and franchise tax; eliminating tentative payments for corporate net income taxes and requiring the prepayment of estimated taxes; changing the time period within which petitions for refunds may be filed; and making repeals.