the fifth section of the constitution enumerates the budgeting laws. the budget of the azerbaijan ssr is included into the state budget of the transcaucasian sfsr and through it into the unified state budget of the ussr in accordance with the constitutions of the ussr and the transcaucasian sfsr and laws issued in accordance with the all-union federal and republican legislations. the distribution of expenses, as well as incomes collected by the territory of the azerbaijan ssr, to expenses and incomes made in the ussr, transcaucasian sfsr, and the azerbaijan ssr budgeting list is confirmed by the legislations of the following entities.