(

a) The Franchise Tax Board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing an income tax or tax measured by income if, pursuant to

Section 19377.5, the Internal Revenue Service or that state has entered into an agreement to collect delinquent tax debts due the Franchise Tax Board. (

b) Upon written notice to the debtor from the Franchise Tax Board, any amount referred to the Franchise Tax Board under subdivision (

a) shall be treated as final and due and payable to the State of California, and shall be collected from the debtor by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent income tax liability, including, but not limited to, the recording of a notice of state tax lien under

Article 2 (commencing with

Section 7170) of

Chapter of Division of Title of the Government Code, and the issuance of an order and levy under

Article 4 (commencing with

Section 706.070) of

Chapter of Division of Title of Part of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes. (

c) Part 10 (commencing with

Section 17001), this part,

Part 10.7 (commencing with

Section 21001), and

Part 11 (commencing with

Section 23001) shall apply to amounts referred under this

section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this

section or is not relevant to this section. (

d) The activities required to implement and administer this

section shall not interfere with the primary mission of the Franchise Tax Board to administer

Part 10 (commencing with

Section 17001) and

Part 11 (commencing with

Section 23001). (

e) In no event shall a collection under this

section be construed as a payment of income taxes imposed under

Part 10 (commencing with

Section 17001) or

Part 11 (commencing with

Section 23001), a penalty imposed under

Part 32 (commencing with

Section 61000), or a premium assistance subsidy under Title 25 (commencing with

Section 100800) of the Government Code.