There are no "gaskets" but two large thin "O' rings. Usually the old ones can be reused. Prying off the cover plate can mare up the finish on the case so take time to remove it. Once you remove the oil filter cover plate you will see lots of hard sludge. The filter pulls out for cleaning (usually hard to do after years in the engine) or you can clean it in place. All of your oil goes through this "spinner" then recirculates. It is important to clean it once in a while.
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