For the tabulation and publication of data from the 2010 Census of Population and Housing, the Bureau of the Census will recognize only those boundaries legally in effect on January 1, 2010 that have been reported officially to the Bureau of the Census no later than March 1, 2010. The Bureau of the Census enumerates respondents on the date of the decennial census as residing within the legal limits of municipalities, county subdivisions, counties, States, and equivalent areas as those limits exist on January 1, 2010.

For the purposes of this part, the Bureau of the Census defines “municipalities” and “county subdivisions” to include the areas identified as incorporated places (such as cities and villages) and minor civil divisions (such as townships and magisterial districts). A more complete description appears on pages A-12 and A-13 of Appendix A, Census 2000 Geographic Terms and Concepts.

The Bureau of the Census will not recognize changes in boundaries that become effective after January 1, 2010 in taking the 2010 Decennial Census; the Bureau of the Census will enumerate the residents of any area that are transferred to another jurisdiction after that date and report them for the 2010 Census as residents of the area in which they resided on January 1, 2010. The Bureau of the Census will not recognize in the data tabulations prepared for the 2010 census changes occurring on or before January 1, 2010, but not submitted officially to the Bureau of the Census until after March 1, 2010 except as necessary to conduct decennial census operations.