Notwithstanding any other law, this part shall not limit the authority of, and expressly authorizes, the department and the board to delegate, share, provide assistance for, or transfer between themselves administrative responsibilities for tax and fee programs within the department’s and the board’s respective duties, powers, and responsibilities pursuant to an agreement. However, the agreement between the department and the board shall not transfer jurisdiction over any of the tax and fee programs that are the subject of the agreement.