#!/usr/bin/perl

use strict; # https://perlmonks.org/?node_id=11112221
use warnings;

my $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|Lincol
+n|Adams',
                         'comments=America/Los_Angeles'
                       ]
            },
  '26134' => {
               'WV' => [
                          'state_name=West Virginia',
                          'county_names_all=Wirt|Wood|Jackson|Ritchie|
+Calhoun',
                          'comments=America/New_York'
                        ]
                 }
};

my @states;
my @commentedstates;

for ( values %$VAR1 )
  {
  for ( values %$_ )
    {
    local $_ = join "\n", @$_;
    push @states, /\bstate_name=(.*)/;
    /\bcomments=/ and push @commentedstates, $states[-1];
    }
  }

print "states :\n@states\n\n";
print "states with comments :\n@commentedstates\n\n";
[download]

Outputs:

states :
West Virginia Washington Puerto Rico Alaska

states with comments :
West Virginia Washington
[download]