Internal Revenue Allotment Shares.
Section 6
SEC. 6. Internal Revenue Allotment Shares. — During the first year of acquisition of its corporate existence, the Municipality of San Isidro shall receive the Internal Revenue Allotment (IRA) shares of barangays as provided in Section 3 hereof from the Department of Budget and Management. Thereafter, the Municipality of San Isidro and all the barangays comprising it shall be entitled to IRA shares pursuant to the provision of Section 285 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991.