4.2 Constitutional Framework of State level

The provinces' fiscal frame: the exclusive list (Sch 6): the provincial taxes (the service-fees, the entertainment-tax-and-the provincial excise faces, the motor-vehicle tax's shared lore); the concurrent faces (Sch 7: the VAT-and-income-tax sharing; the tourism's fees); the provincial budget's machinery (the assembly's appropriation; the Finance-and-Appropriation Bills' provincial passage); the provincial borrowing (the IGFA's limits — the NNRFC's recommendation); the provincial-and-local transfers (the province's own distribution to its locals).