The 36 states of the federation including the Federal Capital Territory (FCT) generated a total sum of N5.10 trillion in Internally Generated Revenue (IGR) between 2019, 2020, and 2021, according to the National Bureau of Statistics (NBS). Total domestic revenue mobilisation stood at N1.64 trillion in 2019, with tax revenue accounting for 64.65 per cent of the total share, while tax revenue rose to 66.16 per cent out of the N1.56 trillion revenue recorded in 2020. Also, in 2021, states’ revenue collection grew by 21.54 per cent to N1.90 trillion. According to the IGR at the State level for 2019 – 2021, which was obtained from the NBS website, within the three-year period, Lagos State topped the IGR chart, accounting for N2.06 trillion of total revenue with N1.08 trillion in tax collections. This was followed by Rivers which generated N410.14 billion for the period out of which the sum of N342.38 billion accounted for tax revenue. Precisely, Lagos generated N646.61billion, N659.99 billion, and N753.46 billion in 2019, 2020, and 2021 respectively, while Rivers recorded N169.60 billion, N117.19 billion, and N123.35 billion in the same period.