The threads need to move easy and should be lubricated some, the surfaces that the seal seats on needs to have all remains of old material removed --if there is a lump of old seal, rust etc. it will tighten there and leave other areas loose.
A trial fit without the seal should be used to prove that the threads don't bottom out before they can clamp the seal tight.
If the threads are stiff lube them, work in-out, clean off lube(to remove debris), relube.
The idea is that by having the threads, and the flange area that the nut contacts lubed, and moving easy in the threads the clamping force on the seal will be increased , it is also helps to not have any movement of the filler neck as you tighten the nut ( have a helper hold it steady and in alignment as you tighten) --rotational movement between the seal and tank or neck can damage it's ability to seal.