Nigeria is divided into 37 states, which form the first level of administrative division in the country's two-tier subnational government structure. These states function as the primary units of governance below the federal level, exercising substantial autonomy in managing regional affairs. State governments are responsible for delivering essential public services including primary and secondary education, healthcare facilities, road construction and maintenance within state boundaries, agricultural development, and urban planning. Each state has its own executive governor, legislature, and judiciary, enabling them to enact state-specific legislation and policies that address local needs while operating within the framework of Nigeria's federal constitution. States also play a crucial role in revenue collection, receiving allocations from the federal government while generating their own internally generated revenue through taxes and fees. This federal structure allows for decentralized governance across Nigeria's diverse regions.