(

a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use tax, or similar tax, if, pursuant to

Section 6835, the Internal Revenue Service or such a state has entered into an agreement to collect delinquent tax debts due to the board. (

b) Upon written notice to the debtor from the board, any amount referred to the 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 board in any manner authorized under the law for collection of a delinquent sales and use 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) This part 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 board to administer this part. (

e) In no event shall a collection under this

section be construed as a payment of sales and use taxes imposed under this part, or in accordance with

Part 1.5 (commencing with

Section 7200), or

Part 1.6 (commencing with

Section 7251), of Division 2.