Utah Code Title 63G. General Government § 63G-7-603. Exemplary or punitive damages prohibited--Governmental entity not subject to execution, attachment, or garnishment--Exception

(1)(a) A judgment may not be rendered against a governmental entity for exemplary or punitive damages.

(b) If a governmental entity would be required to pay the judgment under Section 63G-7-902 or 63G-7-903, the governmental entity shall pay any judgment or portion of any judgment entered against its employee in the employee's personal capacity even if the judgment is for or includes exemplary or punitive damages.

(2)(a) Except as provided in Subsection (2)(b), execution, attachment, or garnishment may not issue against a governmental entity.

(b) A judgment creditor may garnish a state income tax refund owing to the judgment debtor.