JURISDICTION OF THE STATE HIGH COURTS ON TAX MATTERS Introduction By section 272 of the 1999 Constitution of the Federal Republic of Nigeria (as amended), state high courts have wide jurisdiction over civil and criminal matters. 2 Evidently in line with this provision, it is quite common for disputes pertaining either to taxes regarded as "state taxes" or taxes accruing to the revenue of a state government, to be brought before state high courts for determination. Meanwhile, section 251(1)(b) of the 1999 Constitution (supra) gives exclusive jurisdiction to the Federal High Court in civil causes and matters "connected with or pertaining to the taxation of companies and other bodies,