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When Naypyidaw union territory split from Mandalay, I gave Mandalay a new HASC code. I have now updated the district HASC codes in Mandalay so that the truncated level-2 HASC codes will correspond to that change.

Comparing the sources cited below and others, I've concluded that Buthidaung is just a township in Maungdaw district. Therefore, I combined their listings, formerly coded MM.RA.BD and MM.RA.MD, into one. Populations and areas shown in the following table come from source [2]. Thanks to Valentin Arzoumanian for extracting these data.

Change history: 

Here is an older list of districts by division and states.

1. Ayeyarwaddy: Bassein, Henzada, Ma-ubin, Myaungmya, Pyapon
2. Bago: Hanthawaddy, Insein, Pegu, Prome, Tharrawaddy
3. Chin: Northern Chin Hills, Pakokku Hill Tracts, Southern Chin Hills
4. Kachin: Bhamo, Myitkyina, Putao
5. Kayah: Bawlake, Kantarawaddy, Kyebogyi, Mong Pai
6. Kayin: Salween
7. Magwe: Magwe, Minbu, Pakokku, Thayetmyo
8. Mandalay: Kyaukse, Mandalay, Meiktila, Myingyan, Yamethin
9. Mon: Mon
10. Rakhine: Kyaukpyu, Sandoway, Sittwe
11. Sagaing: Katha, Lower Chindwin, Sagaing, Shwebo, Upper Chindwin
12. Shan: Eastern, Northern, Southern
13. Tanintharyi: Amherst, Mergui, Tavoy, Thaton, Toungoo
14. Yangon: Yangon

Other names of subdivisions:

1. Bago: Pegu (variant)
2. Bawlakhe: Bawlake (variant)
3. Bhamo: Banmo, Hsinkai (variant)
4. Dawei: Htawei, Tavoi, Tavoy (variant)
5. Falam: Hpalam, Palam (variant)
6. Hinthada: Henzada (variant)
7. Hkamti: Kanti, Singkaling Hkamti, Singkawng, Zingkaling Hkamti (variant)
8. Hpa-an: Pa-an (variant)
9. Kalemyo: Kale Myo (variant)
10. Kawkareik: Kawkareit, Kawkayeik (variant)
11. Kawthoung: Kau Saung, Kawsung, Kawthaung, Pulodua, Victoria Point (variant)
12. Kengtung: Kengtong, Kentung, Kyaingdon (variant)
13. Kunlong: Kunlon, Kunlong Ferry (variant)
14. Kyaunkpyu: Kyaukpyu (variant)
15. Lashio: Lasho (variant)
16. Loikaw: Loi-kaw, Luykau (variant)
17. Loilen: Loi-lem, Loi-leng (variant)
18. Magway: Magwe (variant)
19. Maubin: Manbin, Ma-oo-beng, Ma-ubin (variant)
20. Mawlamyine: Mawlamyaing, Moulmein (variant)
21. Minbu: Magwe Minbu (variant)
22. Mong Hsat: Maingsat, Muang Sat (variant)
23. Mong-Hpayak : Maingbyat, Monghpyak (variant)
24. Muse: Mu Se, Mu-se (variant)
25. Myaungmya: Myoungmya (variant)
26. Myawadi: Myawaddy (variant)
27. Myeik: Mergui (variant)
28. Myingyan: Myingan, Myingyin (variant)
29. Nyaung-u: Nyaungoo, Nyaungu, Nyoungoo (variant)
30. Pakokku: Pagukku, Pakkoku (variant)
31. Pathein: Bassein (variant)
32. Putao: Fort Hertz, Hkamti, Hkamti Patau, Kamde, Pudao, Puta-O (variant)
33. Pyapon: Pyapun (variant)
34. Pyay: Prome, Pye (variant)
35. Pyin-Oo-Lwin: Maymyo, Meimyu, Pyin U Lwin (variant)
36. Sagaing: Sugaing, Sitkaing (variant)
37. Sittwe: Sittway, Akyab (variant)
38. Tachileik: Tachilek, Tha Chi Lek, Tha Chaleak (variant)
39. Tamu: Tammu, Tama, Tana (variant)
40. Taunggyi: Taunggye (variant)
41. Taungoo: Taungngu, Toungoo (variant)
42. Thandwe: Sandoway, Arakan, Thandway (variant)
43. Thaton: Tha-tun, Thadon (variant)
44. Thayarwady: Thayarwaddy, Thayawaddy, Tharrawaddy, Tharyarwady (variant)
45. Thayetmyo: Thayet, Thyatmyo, Thayetmo (variant)
46. Yamethin: Yamethinn (variant)

Sources:

1. [1] An Introduction to the Toponymy of Burma , a publication of the Permanent Committee on Geographical Names for British Official Use (retrieved 2009-12-19), discusses naming issues in Myanmar. It includes a list of districts.
2. [2] The Food and Agricultural Organization (FAO) has compiled a Digital Agricultural Atlas  of the Union of Myanmar (retrieved 2009-11-17).
3. [3] Burma Second Order Administrative Divisions - 2003, a report of the Permanent Committee on Geographical Names for British Official Use, http://www.pcgn.org.uk/Burma%20Second%20Order%20Administrative%20Divisions%20-%202003.pdf (dead link, retrieved 2005-09-06). It says, "Some official sources state that there are 63 [districts], but when identified from official cartographic sources the total is 64. The additional district appears to be one of the eleven within Shan State, though precisely which one is not evident." However, when the list in the report is compared to source [2], the additional district would be Buthidaung, in Rakhine state. The list of districts in source [1] matches this document, and is obviously a direct copy.