Section 108: Application of sections 121, 122 and 123 and the Tax Procedures Code Act Sections 121, 122 and 123 and the Tax Procedures Code Act apply

subject to the modifications in this Part, to a licensee in respect of (a) mining and petroleum revenues and for that purpose- (i) such revenues are a "tax"; and (ii) a consolidated mining revenue return and a consolidated petroleum revenue return required under section 109 are a "tax return"; and (b) taxes payable to the Government not included in mining or petroleum revenues, in this Part referred to as "other taxes".