AutoCAD saves layer setting information in an extension dictionary of the LayerTable object. When you first save a layer state, AutoCAD does the following:
Each time you save another layer setting in the drawing, AutoCAD creates another XRecord object describing the saved settings and stores the XRecord in the ACAD_LAYERSTATE dictionary. The following diagram illustrates the process.

You do not need (and should not try) to directly manipulate the entries when working with layer states. Use the functions of the LayerStateManager object to access the dictionary. Once you have a reference to the dictionary, you can step through each of the entries which are represented as DBDictionaryEntry objects.
If layer states have been saved in the current drawing, the following code lists the names of all saved layer states:
Imports Autodesk.AutoCAD.Runtime
Imports Autodesk.AutoCAD.ApplicationServices
Imports Autodesk.AutoCAD.DatabaseServices
<CommandMethod("ListLayerStates")> _
Public Sub ListLayerStates()
'' Get the current document and database
Dim acDoc As Document = Application.DocumentManager.MdiActiveDocument
Dim acCurDb As Database = acDoc.Database
'' Start a transaction
Using acTrans As Transaction = acCurDb.TransactionManager.StartTransaction()
Dim acLyrStMan As LayerStateManager
acLyrStMan = acCurDb.LayerStateManager
Dim acDbDict As DBDictionary
acDbDict = acTrans.GetObject(acLyrStMan.LayerStatesDictionaryId(True), _
OpenMode.ForRead)
Dim sLayerStateNames As String = ""
For Each acDbDictEnt As DBDictionaryEntry In acDbDict
sLayerStateNames = sLayerStateNames & vbLf & acDbDictEnt.Key
Next
Application.ShowAlertDialog("The saved layer settings in this drawing are:" & _
sLayerStateNames)
'' Dispose of the transaction
End Using
End Sub
using Autodesk.AutoCAD.Runtime;
using Autodesk.AutoCAD.ApplicationServices;
using Autodesk.AutoCAD.DatabaseServices;
[CommandMethod("ListLayerStates")]
public static void ListLayerStates()
{
// Get the current document and database
Document acDoc = Application.DocumentManager.MdiActiveDocument;
Database acCurDb = acDoc.Database;
// Start a transaction
using (Transaction acTrans = acCurDb.TransactionManager.StartTransaction())
{
LayerStateManager acLyrStMan;
acLyrStMan = acCurDb.LayerStateManager;
DBDictionary acDbDict;
acDbDict = acTrans.GetObject(acLyrStMan.LayerStatesDictionaryId(true),
OpenMode.ForRead) as DBDictionary;
string sLayerStateNames = "";
foreach (DBDictionaryEntry acDbDictEnt in acDbDict)
{
sLayerStateNames = sLayerStateNames + "\n" + acDbDictEnt.Key;
}
Application.ShowAlertDialog("The saved layer settings in this drawing are:" +
sLayerStateNames);
// Dispose of the transaction
}
}
Sub ListLayerStates()
On Error Resume Next
Dim oLSMDict As AcadDictionary
Dim XRec As Object
Dim layerstateNames As String
layerstateNames = ""
' Get the ACAD_LAYERSTATES dictionary, which is in the
' extension dictionary in the Layers object.
Set oLSMDict = ThisDrawing.Layers. _
GetExtensionDictionary.Item("ACAD_LAYERSTATES")
' List the name of each saved layer setting. Settings are
' stored as XRecords in the dictionary.
For Each XRec In oLSMDict
layerstateNames = layerstateNames + XRec.Name + vbCrLf
Next XRec
MsgBox "The saved layer settings in this drawing are: " + _
vbCrLf + layerstateNames
End Sub