This chapter is promulgated for the purpose of effecting the fair and uniform administration of the provisions of the act of June 1, 1956 (P. L. (1955) 1944, No. 655) (72 P. S. §§ 2615.1-2615.10) and 75 Pa.C.S. § 9511 (relating to allocation of proceeds), which provide a permanent allocation of a part of the liquid fuels, fuels and oil company franchise tax proceeds to cities, boroughs, incorporated towns and townships, for their road, street and bridge purposes.
67 Pa. Code § 449.1
The provisions of this §449.1 issued under act of June 1, 1956 (P. L. (1955) 1944, No. 655) (72 P. S. §§ 2615.1-2615.10); the Vehicle Code, 75 Pa.C.S. §§ 6103 and 9511.