Allocation of other revenues
Section 163(b) · 1999 Constitution (2004 edition)
What Constitution says
(b) where such tax or duty is collected by the Government of the Federation or other authority of the Federation, there shall be paid to each State at such times as the National Assembly may prescribe a sum equal to the proportion of the net proceeds of such tax or duty that are derived from that State.
This is the 1999 Constitution as published in 2004. Later amendments aren't included yet, so a section may have changed since.
Original source
Official Gazette · CFRN 1999 official PDF · printed page 79–80. Original document
Release: draft-c8d50d87fae9. Source scope, review and corrections