Answer: D Opinion of a local government chairman

Explanation: The correct answer is D. The opinion of a local government chairman is not a source of tax laws in Nigeria. Sources of tax laws include the Constitution, statutory laws, case laws, and administrative practices like circulars from tax authorities. However, personal opinions from local government officials are not legally binding sources of tax legislation.

• Reasoning: Tax laws in Nigeria are derived from formal and established sources, including the Constitution, legislative enactments, administrative guidelines from relevant tax authorities, and case law interpretations. Opinions from individuals, such as local government chairmen, do not have legal standing in forming tax laws.