Bavaria has 71 Landkreise (like our United States counties). There are 373 Gemeinden (like our United States townships). In addition, there are 23 Städte (cities). Each Gemeinde or Stadt is a local administrative division. They also have plus Kreisfrei Städte (big cities that are administered at a level similar to the county level).
The southern part of what is today the German State of Rheinland-Pfalz was actually once part Bavaria. Historically, this area has been known as as the “Rheinpfalz“, “Rhennish Pfalz”, “Rheinbayern” or “Palatinate” region. However, it is no longer a part of modern Bavaria.
The Palatinate (German: die Pfalz, Pfälzer dialect: Palz), historically also Rhenish Palatinate (German: Rheinpfalz), is a region in Southwestern Germany. It occupies more than a quarter of the German federal state of Rhineland-Palatinate (Rheinland-Pfalz). Historically in union with Bavaria, the Palatinate covers an area of 5,451 square kilometres (2,105 sq mi) with about 1.4m inhabitants.