Section 1: States of the Federation Local Government and Federal Capital Territory. 1991 No 41

(1) There shall be 30 States in Nigeria, that is to say, Abia, Adamawa, Akwa Ibom Anambra, Bauchi, Benue, Borne, Cross River, Delta, Edo, Enugu, Imo, Jigawa, Kaduna, Kano, Katsina, Kebbi, Kwara, Kogi, Lagos, Niger, Ogun, Ondo, Osun, Oyo, Plateau, Rivers, Sokoto, Taraba, and Yobe.
(2) Each State of Nigeria named in subsection (1) of this section shall consist of the Local Government Areas specified in the Schedule to the (Creation and Transitional Provisions) Act (No.2) 1991.
(3) The headquarters of the Government of each State shall be as specified in the Schedule to the States (Creation and Transitional Provisions) (No.2) Act 1991.
(4) There shall be 589 Local Government Areas in Nigeria as specified in the Schedule to the States (Creation and Transitional Provisions) (No.2) Act 1991.
(5) The Federal Capital Territory, Abuja shall be the capital of Nigeria as from the 12th day of December, 1991.
(6) The area of the Federal Capital Territory, Abuja shall be as defined in a Act to be promulgated by the Government of the Federation.