The purpose of the proposed amendments is to modify the requirements for a return to be considered timely filed. These amendments remove the requirement that a confirmation from the Department is required before a return is determined to be timely filed and provide that a return will be considered timely if it is received by the Department or its agent on or before the due date. Additional amendments are proposed to adopt, by reference, changes to a form used by the Department in the administration of taxes imposed on fuels and pollutants.