This act shall not affect actions or proceedings, civil or criminal, brought by or against the Division of Taxation, or the director thereof, the functions, powers and duties of which have been herein transferred to the Department of Transportation, but such actions and proceedings may be prosecuted or defended in the same manner and to the same effect by the Department of Transportation, as if the foregoing provisions had not taken effect; nor shall any of the foregoing provisions affect any order or recommendation made by, or other matters or proceedings before, the Division of Taxation, the functions, powers and duties of which have been herein transferred to the Department of Transportation, and all such matters or proceedings pending before the Division of Taxation on the effective date of this act shall be continued by the Department of Transportation as if the foregoing provisions had not taken effect.

L.1972, c. 40, s. 7, eff. July 1, 1972.