13. Is there a ban on the use of state resources in favour or against a political party or candidate?

100. Campaign for election

[…]

(2) State apparatus including the media shall not be employed to the advantage or disadvantage of any political party or candidate at any election.

Electoral Act, 2010

11. All Political Parties shall separate party business from government business. No Political Party shall use State vehicles, or other public resources for any electioneering campaigns or any other Party business.

Code of conduct for political parties, https://www.inecnigeria.org/wp-content/uploads/2018/10/Code_of_Conduct_For_Political_Parties_Preamble.pdf 

The "state apparatus" including public media must treat all political parties and candidates equally.