Get State And Subdivision

Section 1.103-1 of the Income Tax Regulations (the Existing Regulations) defines political subdivision as any division of any State or local governmental unit which is a municipal corporation or which has been delegated the right to exercise part of the sovereign power of the unit.

State Entity means any authority, office, bureau, board, council, court, commission, department, district, institution, unit, division, body or house of any branch of the State government, any political subdivision of the State, and any organization related to any of the foregoing.

United States All states divide their territories into counties except Louisiana, where the equivalent units are called parishes, and Alaska, where they are called boroughs. A few cities, mostly in Virginia but also including St. Louis, Missouri, and Baltimore, Maryland, are outside any county government.

POLITICAL SUBDIVISIONS are local governments created by the states to help fulfill their obligations. Political subdivisions include counties, cities, towns, villages, and special districts such as school districts, water districts, park districts, and airport districts.

16,000,000. "Maps contained in the County hunter's atlas show more than 3100 separate administrative divisions in the United States. Most states refer to the divisions as 'counties', but Louisiana uses the term 'parish' and in Alaska they are called 'boroughs' "--Introd.

(3) "Political subdivision" means a county, municipality, special district, school district, junior college district, housing authority, or other political subdivision of this state or any other state.

Governmental Entity means any national, federal, state, municipal, local, territorial, foreign or other government or any department, commission, board, bureau, agency, regulatory authority or instrumentality thereof, or any court, judicial, administrative or arbitral body or public or private tribunal.