Utah Code Ann. § 49-13-201
(1) Beginning July 1, 1986, the state and its educational institutions shall participate in this system.
(2) An employer, other than the state and its educational institutions, may participate in this system except that once an employer elects to participate in this system, that election is irrevocable and the election must be made before July 1, 2011.
Amended by Chapter 15, 2014 General Session