Under Nigeria's 1999 Constitution (as amended), matters on which ONLY the Federal Government can legislate are contained in the

The Exclusive Legislative List contains matters on which only the National Assembly (Federal Government) can make laws, such as defence, currency, and immigration. The Concurrent List contains matters on which both federal and state governments can legislate, with federal law prevailing in case of conflict. The Residual List, though not explicitly stated in the 1999 Constitution, refers to matters left to the states by implication.