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The Nomenclature of Territorial Units for Statistics (NUTS) is a geocode standard for referencing the subdivisions of Austria for statistical purposes.[1] The standard is developed and regulated by the European Union.[2] The NUTS standard is instrumental in delivering the European Union's Structural Funds. The NUTS code for Austria is AT and a hierarchy of three levels is established by Eurostat. Below these is a further levels of geographic organisation - the local administrative unit (LAU). In Austria, the LAU 2 is municipalities.