2005 Idaho Code - 72-1322C — GOVERNMENTAL ENTITY

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1322C.  GOVERNMENTAL ENTITY. "Governmental entity" means this state or
any of its instrumentalities, political subdivisions, or districts of whatever
type or nature including, but not limited to, school districts, cities,
counties, taxing districts, or other entities, as well as any instrumentality
of one (1) or more of the foregoing or that is jointly owned by this state or
a political subdivision thereof and one (1) or more other states or political
subdivisions of this or other states, if service for any such governmental
entity is excluded from "employment" as defined in the federal unemployment
tax act, 26 U.S.C. 3306(c)(7).