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.