NigeriaNG

Article 165 — Cost of collection of certain duties

Article
165
Chapter
CHAPTER V — The Legislature
Index row title
Cost of collection of certain duties
Source document
nigerian constitution
Provision ID
e8277c90-ac33-4606-8cbe-651fe30bf56b

202 words

Verbatim text

Each State shall, in respect of each financial year, pay to the Federation an amount equal to such part of the expenditure incurred by the Federation during that financial year for the purpose of collection of taxes or duties which are wholly or partly payable to the State pursuant to the provisions of this Part of this Chapter or of any Act of the National Assembly as is proportionate to the share of the proceeds of those taxes or duties received by the State in respect of that financial year. The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations166. Set-off (1) Any payment that is required by this Part of this Chapter to be made by the Federation to a State may be set-off by the Federation in or towards payment of any sum that is due from that State to the Federation in respect of any loan made by the Federation to that State. (2) The right of set-off conferred by subsection (1) of this section shall be without prejudice to any other right of the Federation to obtain payment of any sum due to the Federation in respect of any loan.

What this means

  • The index files this text under article 165 of the Constitution of Nigeria.
  • The index files it under the chapter heading “CHAPTER V — The Legislature”.
  • The row is titled “Cost of collection of certain duties”.
  • The passage runs to about 202 words.
  • Read plainly, it mentions assembly and association — it protects gathering together or joining a group, union or party (the words used: “Assembly”); it mentions equality and non-discrimination — it requires equal treatment or forbids discrimination (the words used: “equal”).

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of Nigeria, article 165 (“Cost of collection of certain duties”), Portable Lawyer, https://www.portablelawyer.app/provision/e8277c90-ac33-4606-8cbe-651fe30bf56b (accessed 25 October 2026).

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Accessed 25 October 2026.

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