Status of cities, municipal districts, and other local governmental divisions.
Section 366
SEC. 366. Status of cities, municipal districts, and other local governmental divisions. — For purposes of the allotment of national internal revenue, a municipal district, or other local governmental division not constituting part of a municipality proper, shall have the status of a municipality and shall be deemed to be included under the term "municipality" as used in this Title. Chartered cities shall receive the shares which they would receive if they were both a municipality and a regularly organized province, and for the purposes hereof shall be deemed to be both the one and the other