(a) Notwithstanding any other law, including Section 201 of the Labor Code, if the Franchise Tax Board determines that there is a lack of work for a seasonal clerk employed by the board, the board may, without permanent separation of the clerk, do any of the following: (1) Pay the clerk in a lump-sum payment for accumulated vacation or annual leave credit. (2) By mutual agreement between the board and the clerk, schedule the clerk for vacation or annual leave. (3) Allow the clerk to retain his or her vacation or annual leave credit. (4) Effect a combination of any or all of the actions described in paragraphs (1) to (4), inclusive. (b) If the provisions of this section are in conflict with the provisions of a memorandum of understanding, the memorandum of understanding shall be controlling.
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