Todas las disposiciones administrativas o especiales de ley, incluyendo las leyes relativas a la imposición y cobro de contribuciones, en tanto en cuanto sean aplicables y no estén en pugna con las disposiciones de la Ley de Abril 12, 1946, Núm. 303, secs. 881 a 905 de este título, se extenderán a la misma y serán parte de ella.
Específicamente, pero sin que se entienda como una limitación a lo dispuesto en el párrafo anterior, se extenderán a la Ley de Abril 12, 1946, Núm. 303, secs. 881 a 905 de este título, y se harán formar parte de ella, en cuanto sean aplicables, los arts. 4, 5, 5-A, 6, 7, 8, 9, 10, 11, 12, 14, 15 y 16 de la Ley Núm. 99, aprobada el 29 de agosto de 1925, secs. 882 y 892 a 903 de este título, que se reenactan o enmiendan en las secs. 14 y 15 de la Ley de Abril 12, 1946, Núm. 303.
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