evidence: Classification [edit]In Peninsular Malaysia, a district is a subdivision of a state. A mukim (commune, sub-district or parish) is a subdivision of a district. In recent years, a mukim is however of less importance with respect to the administration of land; for land administrative purposes, major cities (e.g. Petaling Jaya) are given an equal status with mukim. [...] In East Malaysia, a district is a subdivision of a division (bahagian) of a state.[3] For example, Tuaran is a district within the West Coast Division of Sabah. A district is usually named after the main town or its administrative capital; for example, the town of Sandakan is the capital of the Sandakan District, as well as the capital of Sandakan Division. [...] - ^ "Malaysia Districts". Statoids.com. Retrieved 3 November 2010.