As used in this chapter:

1. (1) "Government entity" means the state and its political subdivisions as both are defined in this section.
2. (2) "Political subdivision" is as defined in Section 63G-7-102.

3. (3) "State":

   1. (a) means the state of Utah;
   2. (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
   3. (c) does not include the State Tax Commission.

Enacted by Chapter 250, 2012 General Session