72 Pa. Stat. § 5
All petitions, hearings, and other proceedings, pending before any department, board, commission, or officer, and all prosecutions and other legal proceedings of every kind and description, and investigations begun, by a department, board, commission, or officer, and not completed when this act becomes effective, shall continue and remain in full force and effect notwithstanding the passage of this act, and shall be completed before or by the department, board, commission, or officer, which or who under this act will in the future be charged with the duty of disposing of or of instituting similar proceedings.
The Department of Revenue shall collect, or settle and collect, taxes upon reports filed with the Department of the Auditor General, or with the Insurance Department, prior to the effective date of this act, with the same force and effect as if such collections, or settlements and collections, had been made by the Auditor General and State Treasurer, or the Insurance Commissioner, under existing laws, but, upon the settlement of any such tax, the procedure for resettlement, review, appeal, and collection, shall be that provided by this act.
The Department of Revenue shall have the power and authority to make estimated settlements and impose and collect penalties for failure of any person, association, or corporation, to make and file tax reports or tax returns, or pay taxes, which ought to have been made to, filed with, or paid to the Auditor General, the State Treasurer, or the Insurance Commissioner, prior to the effective date of this act, to the same extent to which estimated settlements could have been made, or penalties could have been imposed and collected, by the Auditor General, the Auditor General and State Treasurer, or the Insurance Commissioner, prior to such effective date.
72 P.S. § 5