Section 80
SEC. 80. In the case of collections arising under the Internal Revenue Law, the per centum of such collections, exclusive of the proceeds of cedula and municipal licenses, which by law accrues to the Insular Government, shall be deposited in the Insular Treasury as internal revenue, and the per centum which accrues to the provinces or to the city of Manila shall be deposited as "refundable internal revenue," subject to refund to the provinces and municipalities as provided by law.