1. (1) Subject to Subsection R671-404-6(2), no later than 90 days after the termination of an offender's sentence, the Board shall provide an accounting of the remaining balance on the criminal accounts receivable to the sentencing court to be entered as a civil judgment of restitution and a civil accounts receivable. The accounting shall identify:

   1. (a) each victim who is still owed restitution;
   2. (b) the amount still owed to each victim;
   3. (c) any other amounts still owed on the criminal accounts receivable; and
   4. (d) any other amounts ordered by the Board to be included in the civil accounts receivable.
2. (2) If the offender files a timely petition for remittance, the Board shall not send the accounting to the sentencing court until the petition is resolved.

KEY: restitution, government hearings, parole

Date of Last Change: November 9, 2025

Authorizing, and Implemented or Interpreted Law: 77-18-102, 77-18-114, 77-27-2, 77-27-5, 77-27-6.1, 77-27-11, 77-32b-102, 77-32b-103, 77-32b-104, 77-32b-105, 77-32b-106, 77-38b-102, 77-38b-302