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": means the state of Utah; except as provided in Subsection, includes each office, department, division, agency, authority, commission, board, institution, hospital, college, university, or other instrumentality of the state; and (3)(c) does not include the State Tax Commission.