| Code | Name | Region |
|---|---|---|
| FRTMM | Maurecourt | 78 |
| FRHMJ | Maureilhan-et-ramejan | 34 |
| FR4MR | Maurens | 24 |
| FR3MU | Maurens | 32 |
| FRM2P | Maurens-scopont | 81 |
| FRMRP | Maurepas | 78 |
| FRMPS | Maurepas | 80 |
| FRLUJ | Massoules | 47 |
| FRGAJ | Massugas | 33 |
| FRMSY | Massy | 91 |
| FRMT8 | Mas-thibert | 13 |
| FR9MT | Matafelon | 1 |
| FRMAT | Matha | 17 |
| FRMQX | Mathay | 25 |
| FRJMN | Mathenay | 39 |
| FRYEQ | Matignon | 22 |
| FR7OG | Matougues | 51 |
| FRMAO | Matour | 71 |
| FRM5U | Mattaincourt | 88 |
| FRME3 | Matzenheim | 67 |
| FRJUC | Maubec | 84 |
| FRMAF | Maubert-fontaine | 8 |
| FRMAU | Maubeuge | 59 |
| FRMAB | Maubourguet | 65 |
| FRM3C | Mauchamps | 91 |
| FRMB3 | Maucomble | 76 |
| FRM2A | Maucor | 64 |
| FRMZ7 | Marzan | 56 |
| FRYMZ | Marzy | 58 |
| FRM3M | Masbaraud-merignat | 23 |
| FRM5G | Mascaras | 32 |
| FRMVU | Masevaux | 68 |
| FRQCA | Maslacq | 64 |
| FRLE4 | Maslives | 41 |
| FRMNS | Masnieres | 59 |
| FRMS3 | Massac | 17 |
| FRASM | Massangis | 89 |
| FRMKY | Massay | 18 |
| FR8MS | Massels | 47 |
| FRASI | Massiac | 15 |
| FRMI9 | Massieu | 38 |
| FRMX3 | Massieux | 1 |
| FR3MS | Massignieu-de-rives | 1 |
| FRG3O | Massillargues-attuech | 30 |
| FRDFY | Massilly | 71 |
| FRYGJ | Massingy | 21 |
| FRM9G | Massongy | 74 |
| FRMBD | Martigne-briand | 49 |
| FRMFC | Martigne-ferchaud | 35 |
| FRTNK | Martigny | 50 |