Section 1. The functions, powers, and duties of the Department of Revenue with regard to the litigation of taxation matters as are now exercised by the Tax Litigation Unit of the Department of Revenue are transferred to the Department of Justice.
Section 2. There are hereby transferred to the Department of Justice to be used, employed and expended in connection with the functions, powers, and duties transferred by section 1 of this Reorganization Plan, the personnel, records, files, property, supplies, equipment, and the unexpended balances of appropriations, allocations, and other funds available or to be made available for use in connection with such functions, powers, and duties.
71 P.S. § 751-21