Political subdivision
Political subdivisionA separate legal entity of a State which usually has specific governmental functions. The term ordinarily includes a county, city, town, village, or school district, and in many States, a sanitation, utility, reclamation, drainage, flood control, or similar district. A political subdivision includes an instrumentality of a State, one or more political subdivisions of a State, or a State and one or more of its political subdivisions.
Source
20 CFR § 404.1202
Scoping language
Terms which have special meaning in this subpart are described in this section. Where necessary, further explanation is included in the section where the term is used.