(a)

(1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the Franchise Tax Board may be collected by the Franchise Tax Board in any manner provided by law for collection of a delinquent 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.

(2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the Franchise Tax Board. (

b) 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 collected 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. (

c) Notwithstanding

Chapter 6 (commencing with

Section 19301), no refund or credit may be allowed for any amounts paid or payments applied under this section. (

d) Amounts authorized to be collected pursuant to this

section shall accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under

Section from and after the date the amounts are established on the records of the Franchise Tax Board. (

e) Amounts authorized to be collected pursuant to this

section are not subject to

Section 19255. (

f) Notwithstanding

Section or

Chapter 14 (commencing with

Section 7150) of Division of Title of the Government Code, any portion of the amounts authorized to be collected under this

section that remain unsatisfied may be collected by the recording of a Notice of State Tax Lien. The Franchise Tax Board may record or extend a recorded Notice of State Tax Lien at any time until the amount due, including any accrued interest, is paid in full. (

g) The Franchise Tax Board may retain those amounts ordered to be paid by a court of competent jurisdiction by a person or any other entity for the costs of investigation incurred by the Franchise Tax Board. (

h) This

section shall apply on and after January 1, 2011, to amounts authorized to be collected pursuant to this

section that are due and payable to the Franchise Tax Board before, on, or after January 1, 2011.