(

a) GO-Biz shall provide to the Franchise Tax Board a list of qualified grantees and their respective recaptured grant amounts as approved, in whole or in part, by the committee pursuant to

Section 18410.2 for collection. (

b) Any recaptured grant amount shall be treated as final and due and payable to the State of California, and shall be collected from the qualified grantee by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent personal income tax liability, including, but not limited to, 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, and any overpayment of any liability imposed under this part or,

Part 10 (commencing with

Section 17001) or

Part 11 (commencing with

Section 23001) shall be credited against any balance due pursuant to this section. (

c) The Controller may, in the Controller’s discretion, offset any amount due a qualified grantee by a state agency against any recaptured grant amount pursuant to

Article 2 (commencing with

Section 12410) of

Chapter of Part of Division of Title of the Government Code. (

d) This part and

Part 10 (commencing with

Section 17001),

Part 10.7 (commencing with

Section 21001), and

Part 11 (commencing with

Section 23001) shall apply to amounts provided to the Franchise Tax Board 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 article, except to the extent that any provision is either inconsistent with this

article or is not relevant to this article. (

e) For amounts that GO-Biz provided to the Franchise Tax Board for collection under subdivision (a), interest shall accrue at the greater of the rate applicable to the amount due being collected or the rate provided under

Section 19521. When notice of the amount due includes interest and is mailed to the qualified grantee and the amount is paid within days after the date of notice, interest shall not be imposed for the period after the date of notice. (

f) Any information, information sources, or enforcement remedies and capabilities available to GO-Biz or the state with respect to the recaptured grant amount described in subdivision (

a) shall be available to the Franchise Tax Board to be used in conjunction with, or independent of, the information, information sources, or remedies and capabilities available to the Franchise Tax Board. (

g) The activities required to implement and administer this

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

Part 10 (commencing with

Section 17001), this part, and

Part 11 (commencing with

Section 23001). (

h) A collection under this

article is not a payment of income taxes imposed under

Part 10 (commencing with

Section 17001) or

Part 11 (commencing with

Section 23001) of Division this code.