Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3. Transfer of functions

All rights, powers, and duties, which have heretofore been vested in, exercised by, or imposed upon, any department, board, commission, or officer, and which are by this act transferred, either in whole or in part, to another department, board, commission, or officer, shall be vested in, exercised by, and imposed upon, the department, board, commission, or officer, to which or to whom the same are transferred by this act, and not otherwise;  and every act done in the exercise of such rights or powers, and the performance of such duties, shall have the same legal effect as if done by the former department, board, commission, or officer, except as hereinafter expressly otherwise provided;  every person, association, or corporation, shall be subject to the same obligations and duties, but no others, and shall have the same rights arising from the exercise of such rights or powers or in the performance of such duties, as if such rights or powers had been exercised, or such duties performed, by the department, board, commission, or officer, designated under existing laws to perform the functions transferred by this act to another department, board, commission, or officer.  Every person, association, and corporation, shall be subject to the same penalty or penalties, civil or criminal, for failure to perform any such obligation or duty, or for doing a prohibited act, as if such obligation or duty arose from, or such act were prohibited in, the exercise of such rights or powers, or the performance of such duties, by the department, board, commission, or officer, designated under existing laws to perform the functions transferred by this act to another department, board, commission, or officer.