PART IV.  PROVISIONS COMMON TO TAXES ON GASOLINE

OR MOTOR FUEL AND LUBRICATING OILS

§771.  Application of provisions

The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder.  In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.