Section 83: Disqualification.Cap. 342 LFN

(1) A person shall not be qualified as a candidate to contest any Governorship or House of Assembly election unless-
(a)
he is a person not banned or prohibited from participating in Politics, primaries and elections in accordance with the Participation in Politic and Elections (Prohibition] Act, as amended.
(b) he produces evidence of tax payments as and when due for a period of three years immediately preceding the year of the elections or a valid evidence of exemption from the payment of all or any part of such tax :
Provided that it shall be the exclusive duty of the Independent National Electoral Commission to decide whether a person has paid his tax and such decision shall be final and binding ;
(c) he has been nominated by the prescribed number of registered voters in his constituency ;
(d) in the case of a person wishing to contest for the office of Governor of the State, he has made a deposit of N15,000 ; and
(e) in the case of a person wishing to contest for membership of the State House of Assembly, he has made a deposit of N5,000.
(2) Where a person seeking to contest as a candidate is involved in a case that may lead to his being banned or disqualified from participation in politics and the case is pending before a court or tribunal, he may stand as a candidate in the election pending the determination of the case but if he is found banned or disqualified by the court or tribunal, as the case may be, he shall withdraw from the election and if already elected, he shall cease to be a member of the State House of Assembly or Governor, as the case may be.