Under the Ancien Régime, a pays d'états ([pei deta]) was a type of généralité, or fiscal and financial region where, in contrast to the pays d'election, an estates provincial or representative assembly of the three orders had retained its traditional role of negotiating the raising of taxes with the royal commissaires or intendants, dividing the tax burden by diocese and parish, and controlling tax collection. The estates also held onto part of the funds thus raised to repair and develop the roads in its province.
According to Roland Mousnier and Bernard Barbiche the pays d'états were:
Alsace. Estates suppressed - 17th centuryAnjou. Estates suppressed - 15th centuryArtois. Estates suppressed - 1789.Auvergne. Estates suppressed - 17th centuryBasse-Navarre. Estates suppressed - 1789.Béarn. Estates suppressed - 1789.Berry. Estates suppressed - 16th centuryBigorre. Estates suppressed - 1789.Bourgogne (Burgundy). Estates suppressed - 1789.Bresse. Estates suppressed - 1789.Bretagne (Brittany). Estates suppressed - 1789.Bugey. Estates suppressed - 1789.Cambrésis. Estates suppressed - 1789.Charolais. Estates suppressed - 1789.Corse (Corsica). Estates suppressed - 1789.Dauphiné. Estates suppressed - 17th centuryFlandre (Flanders). Estates suppressed - 1789.Foix. Estates suppressed - 1789.Franche-Comté. Estates suppressed - 18th centuryGévaudan. Estates suppressed - 1789.Hainaut (Hainault). Estates suppressed - 1789.Labourd. Estates suppressed - 1789.Languedoc. Estates suppressed - 1789.Limousin. Estates suppressed - 15th centuryMâconnais. Estates suppressed - 1789.Maine. Estates suppressed - 16th centuryMarche. Estates suppressed - 15th centuryMarsan. Estates suppressed - 1789.Nébouzan. Estates suppressed - 1789.Normandie (Normandy). Estates suppressed - 17th centuryOrléanais. Estates suppressed - 16th centuryPérigord. Estates suppressed - 16th centuryProvence. Estates suppressed - 1789.Quatre-Vallées. Estates suppressed - 1789.Quercy. Estates suppressed - 17th centuryRouergue. Estates suppressed - 17th centurySoule. Estates suppressed - 1789.Touraine. Estates suppressed - 16th centuryVelay. Estates suppressed - 1789.Vivarais. Estates suppressed - 1789.