$VAR1 = {
  '99155' => {
			  'PR' => [
						 'state_name=Puerto Rico',
						 'county_names_all=Adjuntas|Utuado',
					   ],
			  'AK' => [
						 'state_name=Alaska',
						 'county_names_all=Ketchikan Gateway|Prince of Wales-Hyder',
					   ],
			  'WA' => [
						 'state_name=Washington',
						 'county_names_all=Pend Oreille|Spokane|Lincoln|Adams',
						 'comments=America/Los_Angeles'
					   ]
			},
  '26134' => {
			   'WV' => [
						  'state_name=West Virginia',
						  'county_names_all=Wirt|Wood|Jackson|Ritchie|Calhoun',
						  'comments=America/New_York'
						]
				 }
};

##</code><code>##

for my $outerkey (keys %hash) { 
    for my $innerkey (keys $hash{$outerkey}) { 
       print join(', ', @{ $hash{$outerkey}{$innerkey} } );
       push( @{ $hash{$outerkey}{$innerkey} }, @array);
    } 
}