Utah Code § 63G-15-102: Definitions.

As used in this chapter:

(1) "Government entity" means the state and its political subdivisions as both are defined in this section.

(2) "Political subdivision" is as defined in Section 63G-7-102.

(3) "State":

(a) means the state of Utah;

(b) except as provided in Subsection (3)(c), includes each office, department, division, agency, authority, commission, board, institution, hospital, college, university, or other instrumentality of the state; and

(c) does not include the State Tax Commission.