my %states_with_comments =
        map { ((split /=/, $$_[0], 2)[1], 'hurray!') }
        grep { $$_[2] }
        map { values %$_ }
        values %$db;

print "states are: ", (join "; ", sort, keys %states_with_comments), "\n";

##</code><code>##

root@orion:/tmp# ./mytest.pl 
states are: West Virginia; Washington

##</code><code>##

 

my %states_with_comments =                               # and finnaly we will take keys from hash 
        map { ((split /=/, $$_[0], 2)[1], 'hurray!') }    # split first element on satename= and name, take name, make   %key => 'hurray!"
        grep { $$_[2] }             # test if array has 3-rd element that is comment 
        map { values %$_ }          # take arrays that are below PR, AK, WA, WV
        values %$db;    #           make list of hashes below numbers 99155, 26134


##</code><code>##

my %states_with_comments =
                grep { warn Dumper({"finally" => $_}); 1; }        
        map { ((split /=/, $$_[0], 2)[1], 'hurray!') }
                grep { warn Dumper({"after filtering" => $_}); 1; }
        grep { $$_[2] }
                grep { warn Dumper({"second step is" => $_}); 1; }
        map { values %$_ }           
                grep { warn Dumper({"first step is" => $_}); 1; }
        values %$db; 

##</code><code>##

root@orion:/tmp# ./mytest.pl 
$VAR1 = {
          'first step is' => {
                               '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|Lincol +n|Adams',
                                         'comments=America/Los_Angeles'
                                       ]
                             }
        };
$VAR1 = {
          'first step is' => {
                               'WV' => [
                                         'state_name=West Virginia',
                                         'county_names_all=Wirt|Wood|Jackson|Ritchie| +Calhoun',
                                         'comments=America/New_York'
                                       ]
                             }
        };
$VAR1 = {
          'second step is' => [
                                'state_name=Puerto Rico',
                                'county_names_all=Adjuntas|Utuado'
                              ]
        };
$VAR1 = {
          'second step is' => [
                                'state_name=Alaska',
                                'county_names_all=Ketchikan Gateway|Prince of + Wales-Hyder'
                              ]
        };
$VAR1 = {
          'second step is' => [
                                'state_name=Washington',
                                'county_names_all=Pend Oreille|Spokane|Lincol +n|Adams',
                                'comments=America/Los_Angeles'
                              ]
        };
$VAR1 = {
          'second step is' => [
                                'state_name=West Virginia',
                                'county_names_all=Wirt|Wood|Jackson|Ritchie| +Calhoun',
                                'comments=America/New_York'
                              ]
        };
$VAR1 = {
          'after filtering' => [
                                 'state_name=Washington',
                                 'county_names_all=Pend Oreille|Spokane|Lincol +n|Adams',
                                 'comments=America/Los_Angeles'
                               ]
        };
$VAR1 = {
          'after filtering' => [
                                 'state_name=West Virginia',
                                 'county_names_all=Wirt|Wood|Jackson|Ritchie| +Calhoun',
                                 'comments=America/New_York'
                               ]
        };
$VAR1 = {
          'finally' => 'Washington'
        };
$VAR1 = {
          'finally' => 'hurray!'
        };
$VAR1 = {
          'finally' => 'West Virginia'
        };
$VAR1 = {
          'finally' => 'hurray!'
        };
states are: West Virginia; Washington