91. Limitation on election expenses
(1) Election expenses shall not exceed the sum stipulated in subsections (2) - (7) of this section.
(2) The maximum election expenses to be incurred by a candidate at a Presidential election shall be 1,OOO,OOO,OOO NGN.
(3) The maximum election expenses to be incurred by a candidate at a Governorship election shall be 200,000,000 NGN.
(4) The maximum amount of election expenses to be incurred in respect of Senatorial seat by a candidate at an election to the National Assembly shall be 40,000,000 NGN while the seat for House of Representatives shall be 20,000,000NGN
(5) In the case of State Assembly election, the maximum amount of election expenses to be incurred shall be 10,000,000 NGN.
(6) In the case of a Chairmanship election to an Area Council, the maximum amount of election expresses to be incurred shall be ten million naira 10,000,000 NGN.
(7) In the case of Councillorship election to an Area Council, the maximum amount of election expenses to be incurred shall be one million naira 1, 000,000 NGN.
(8) In determining the total expenditure incurred in relation to the candidature of any person at any election no account shall be taken of
(a) any deposit made by the candidate on his nomination in compliance with the law;
(b) any expenditure incurred before the notification of the date fixed for the election with respect to services rendered or materials supplied before such notification; or
(c) political party expenses in respect of the candidate standing for a particular election.
Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf accessed February 2018.