Utah Code § 77-32b-101 Title.
77-32b-101. Title.
This chapter is known as "Criminal Accounts Receivable and Costs."
Enacted by Chapter 260, 2021 General Session
Criminal Accounts Receivable and Costs
Utah Code tit. 77, ch. 77-32b
in effectUtah Code § 77-32b-102 Definitions.
77-32b-102. Definitions.
As used in this chapter:
(1) "Board" means the Board of Pardons and Parole.
(2)
(a) "Civil accounts receivable" means any amount of the criminal accounts receivable that is owed by the defendant that has not been paid on or before the day on which:
(i) the defendant's sentence is terminated; or
(ii) the court enters an order for a civil accounts receivable under Subsection 77-18-114(1) or (2).
(b) "Civil accounts receivable" does not include any amount of the criminal accounts receivable that is owed by the defendant for restitution.
(3) "Civil judgment of restitution" means any amount of the criminal accounts receivable that is owed by the defendant for restitution that has not been paid on or before the day on which the defendant's sentence is terminated.
(4)
(a) "Criminal accounts receivable" means any amount owed by a defendant that arises from a criminal judgment until:
(i) the defendant's sentence terminates;
(ii) the court enters an order for a civil accounts receivable under Subsection 77-18-114(1) or (2); or
(iii) if the court requires the defendant, upon termination of the probation period for the defendant, to continue to make payments on the criminal accounts as described in Subsection 77-18-105(8), the defendant's sentence expires.
(b) "Criminal accounts receivable" includes any unpaid:
(i) fee;
(ii) forfeiture;
(iii) surcharge;
(iv) cost;
(v) interest;
(vi) penalty;
(vii) restitution;
(viii) third party claim;
(ix) reimbursement of a reward; and
(x) damages.
(c) "Criminal accounts receivable" does not include any unpaid monthly supervision fee collected under Subsection 64-14-204(6) from an offender on probation or parole by the Division of Adult Probation and Parole created in Section 64-14-202.
(5) "Default" means a civil accounts receivable, a civil judgment of restitution, or a criminal accounts receivable that is overdue by at least 90 days.
(6) "Delinquent" means a civil accounts receivable, a civil judgment of restitution, or a criminal account receivable that is overdue by more than 28 days but less than 90 days.
(7) "Payment schedule" means the amount that is be paid by a defendant in installments, or by a certain date, to satisfy a criminal accounts receivable for the defendant.
(8) "Remit" or "remission" means to forgive or to excuse, in whole or in part, any unpaid amount of a criminal accounts receivable.
(9) "Restitution" means the same as that term is defined in Section 77-38b-102.
Amended by Chapter 258, 2026 General Session
Utah Code § 77-32b-103 Establishment of a criminal accounts receivable -- Responsibility -- Payment schedule -- Delinquency or default.
77-32b-103. Establishment of a criminal accounts receivable -- Responsibility -- Payment schedule -- Delinquency or default.
(1)
(a) Except as provided in Subsection (1)(b) and (c), at the time of sentencing or acceptance of a plea in abeyance, the court shall enter an order to establish a criminal accounts receivable for the defendant.
(b) The court is not required to create a criminal accounts receivable for the defendant under Subsection (1)(a) if the court finds that the defendant does not owe restitution and there are no other fines or fees to be assessed against the defendant.
(c) If the court does not create a criminal accounts receivable for a defendant under Subsection (1)(a), the court shall enter an order to establish a criminal accounts receivable for the defendant at the time the court enters an order for restitution under Section 77-38b-205.
(2) Except as provided in Subsection (7), after establishing a criminal accounts receivable for a defendant, the court shall:
(a) if a prison sentence is imposed and not suspended for the defendant:
(i) accept any payment for the criminal accounts receivable that is tendered on the date of sentencing; and
(ii) transfer the responsibility of receiving, distributing, and processing payments for the criminal accounts receivable to the Office of State Debt Collection; and
(b) for all other cases:
(i) retain the responsibility for receiving, processing, and distributing payments for the criminal accounts receivable until the court enters a civil accounts receivable or civil judgment of restitution on the civil judgment docket under Subsection 77-18-114(1) or (2); and
(ii) record each payment by the defendant on the case docket.
(c) For a criminal accounts receivable that a court retains responsibility for receiving, processing, and distributing payments under Subsection (2)(b)(i), the Judicial Council may establish rules to require a defendant to pay the cost, or a portion of the cost, for an electronic payment fee that is charged by a financial institution for the use of a credit or debit card to make payments towards the criminal accounts receivable.
(3)
(a) Upon entering an order for a criminal accounts receivable, the court shall establish a payment schedule for the defendant to make payments towards the criminal accounts receivable.
(b) In establishing the payment schedule for the defendant, the court shall consider:
(i) the needs of the victim if the criminal accounts receivable includes an order for restitution under Section 77-38b-205;
(ii) the financial resources of the defendant, as disclosed in the financial declaration under Section 77-38b-204 or in evidence obtained by subpoena under Subsection 77-38b-402(1)(b);
(iii) the burden that the payment schedule will impose on the defendant regarding the other reasonable obligations of the defendant;
(iv) the ability of the defendant to pay restitution on an installment basis or on other conditions fixed by the court;
(v) the rehabilitative effect on the defendant of the payment of restitution and method of payment; and
(vi) any other circumstance that the court determines is relevant.
(c) If the court is unable to determine the appropriate amount for the payment schedule or does not set an amount for the payment schedule, the defendant is required to pay $50 per month toward the criminal accounts receivable.
(4) A payment schedule for a criminal accounts receivable does not limit the ability of a judgment creditor to pursue collection by any means allowable by law.
(5) If the court orders restitution under Section 77-38b-205, or makes another financial decision, after sentencing that increases the total amount owed in a defendant's case, the defendant's criminal accounts receivable balance shall be adjusted to include any new amount ordered by the court.
(6)
(a) If a defendant is incarcerated in a county jail or a secure correctional facility, as defined in Section 64-13-1, or the defendant is involuntarily committed under Section 26B-5-332:
(i) all payments for a payment schedule shall be suspended for the period of time that the defendant is incarcerated or involuntarily committed, unless the court, or the board if the defendant is under the jurisdiction of the board, expressly orders the defendant to make payments according to the payment schedule; and
(ii) the defendant shall provide the court with notice of the incarceration or involuntary commitment.
(b) A suspension under Subsection (6)(a) shall remain in place for 60 days after the day in which the defendant is released from incarceration or commitment.
(7)
(a) If the defendant owes restitution to the Department of Workforce Services or Department of Health and Human Services, the court may order that all or a portion of criminal accounts receivable be paid directly to the governmental agency or entity.
(b) If the authority to collect all or a portion of the criminal accounts receivable is given to a governmental agency or entity under this Subsection (7), the governmental agency or entity shall maintain an accounting of all payments made or credits toward reduction of the balance of the criminal accounts receivable.
(c) The governmental entity or agency shall provide a copy of the accounting upon filing an order to show cause in the criminal case to the court or upon request to the court, Board of Pardons and Parole, Department of Corrections, private probation provider, prosecutor, defendant, or other victim.
Amended by Chapter 526, 2025 General Session
Utah Code § 77-32b-104 Costs -- What constitute costs -- Ability to pay.
77-32b-104. Costs -- What constitute costs -- Ability to pay.
(1) Except for a cost described in Subsection 76-3-201(4), a court may order a defendant under Section 76-3-201 to pay costs for expenses incurred by the state or any political subdivision of the state for investigating, searching for, apprehending, and prosecuting the defendant, including:
(a) attorney fees of counsel assigned to represent the defendant;
(b) investigators' fees; or
(c) except for a monetary reward that is paid to a codefendant, an accomplice, or a bounty hunter, a monetary reward that is:
(i) offered to the public in exchange for information that would lead to the apprehension and conviction of the defendant; and
(ii) paid to a person who provided information that led to the apprehension and conviction of the defendant.
(2) A cost under Subsection (1) may not include:
(a) expenses inherent in providing a constitutionally guaranteed trial;
(b) expenditures in connection with the maintenance and operation of government agencies that must be made by the public irrespective of specific violations of law;
(c) attorney fees for prosecuting attorneys; or
(d) expenses for government transportation to and from court proceedings related to the prosecution of the offense for which the defendant is convicted.
(3) The court may not order a defendant to pay a cost, unless there is evidence that the defendant is, or will be, able to pay the cost.
(4) In determining the amount of a cost that a defendant is ordered to pay, the court shall take into account:
(a) the financial resources of the defendant;
(b) the nature of the burden that payment of the cost will impose; and
(c) that restitution is prioritized over any cost.
Amended by Chapter 497, 2023 General Session
Utah Code § 77-32b-105 Petition for remittance or modification of a criminal accounts receivable before termination of a sentence.
77-32b-105. Petition for remittance or modification of a criminal accounts receivable before termination of a sentence.
(1) At any time before a defendant's sentence terminates, the defendant may petition the sentencing court to:
(a) correct an error in a criminal accounts receivable;
(b) modify the payment schedule for the defendant's criminal accounts receivable in accordance with this section if the defendant is not under the jurisdiction of the board; or
(c) remit, in whole or in part, an unpaid amount of the defendant's criminal accounts receivable that is not the principal or interest amount owed for restitution in accordance with this section.
(2)
(a) Subject to Subsection (2)(c), if a defendant files a petition under Subsection (1), and the sentencing court is satisfied that payment of an unpaid amount of a criminal accounts receivable will impose manifest hardship on the defendant or the defendant's family, the court may allow the defendant:
(i) to satisfy the portion of the criminal accounts receivable that consists of unpaid fines, fees, surcharges, and interest with proof of compensatory service completed by the defendant at a rate of credit not less than $12 for each hour of compensatory service; and
(ii) to reduce the portion of the criminal accounts receivable that consists of unpaid fines, fees, surcharges, and interest in the amount of the cost of any treatment or course if:
(A) the treatment or course was ordered by the court as part of the case;
(B) the defendant has completed the court's requirements related to the treatment or course; and
(C) the defendant provides proof that the defendant completed the court's requirements and paid the cost of the treatment or course.
(b) Subsection (2)(a) applies regardless of whether:
(i) the criminal accounts receivable is delinquent or in default; or
(ii) the court's imposition of an amount of the criminal accounts receivable was required by law or discretionary.
(c) The portion of a criminal accounts receivable that may be satisfied under Subsection (2)(a)(i) or reduced under Subsection (2)(a)(ii) does not include any principal or interest owed for restitution.
(d) If a prosecuting attorney objects to the court allowing a satisfaction or reduction under Subsection (2)(a) because the satisfaction or reduction is not in the interests of justice, the court may deny the defendant the opportunity to satisfy or reduce a criminal accounts receivable.
(3) If a defendant files a petition under Subsection (1), and the sentencing court is satisfied that payment of an unpaid amount of a criminal accounts receivable will impose manifest hardship on the defendant or the defendant's family, the court may:
(a) if the criminal accounts receivable is not delinquent or in default, remit, in whole or in part, the unpaid amount of the criminal accounts receivable that is not the principal or interest amount owed for restitution; or
(b) regardless of whether the criminal accounts receivable is delinquent or in default:
(i) require the defendant to pay the criminal accounts receivable, or a specified amount of the criminal accounts receivable, by a certain date; or
(ii) modify the payment schedule for the criminal accounts receivable in accordance with the factors described in Subsection 77-32b-103(3)(b) if the defendant has demonstrated that the criminal accounts receivable will impose a manifest hardship due to changed circumstances or new evidence that justifies modifying the payment schedule.
(4)
(a) If a defendant is under the jurisdiction of the board, the defendant may petition the board, at any time before the defendant's sentence terminates, to modify the payment schedule for the defendant's criminal accounts receivable.
(b) If a defendant files a petition under Subsection (4)(a), the board may modify the payment schedule for the criminal accounts receivable in accordance with the factors described in Subsection 77-32b-103(3)(b) if the defendant has demonstrated that the criminal accounts receivable will impose a manifest hardship to the defendant, or the defendant's family, due to changed circumstances or new evidence that justifies modifying the payment schedule.
Amended by Chapter 446, 2026 General Session
Utah Code § 77-32b-106 Petition for remittance of an unpaid balance of a criminal accounts receivable upon termination of a sentence.
77-32b-106. Petition for remittance of an unpaid balance of a criminal accounts receivable upon termination of a sentence.
(1)
(a) If a defendant is not under the jurisdiction of the board, and if any amount of a defendant's criminal accounts receivable is unpaid at the termination of the defendant's sentence, the defendant may petition the sentencing court, within 90 days after the day on which the sentence is terminated, to remit, in whole or in part, the unpaid amount of the criminal accounts receivable.
(b)
(i) If a defendant is under the jurisdiction of the board, and if any amount of the defendant's criminal accounts receivable is unpaid at the termination of the defendant's sentence, the defendant may petition the board within 90 days after the day on which the sentence is terminated, to remit, in whole or in part, the unpaid amount of the criminal accounts receivable.
(ii) If a defendant files a petition for remittance under Subsection (1)(b)(i) within 90 days from the day on which the defendant's sentence is terminated, the board retains jurisdiction over the defendant's case beyond the termination of the defendant's sentence to determine whether to remit, in whole or in part, the defendant's criminal accounts receivable.
(2)
(a) If a petition is filed under Subsection (1), a hearing shall be held, unless the court or the board determines that the petition under Subsection (1) is frivolous or the petition is uncontested.
(b) If a hearing is held under Subsection (2)(a), and the court, or the board, finds by a preponderance of the evidence that the factors listed in Subsection (3) weigh in favor of remitting, in whole or in part, the unpaid amount of a criminal accounts receivable, the court or the board may remit:
(i) any of the unpaid amount of the criminal accounts receivable that is not the principal amount owed for restitution; or
(ii) if the victim consents to remittance of the unpaid amount of the criminal accounts receivable that is restitution that the defendant owes to the victim, any of the unpaid amount of restitution that defendant owes to the victim.
(c) The court, or the board, shall give the prosecuting attorney and the victim:
(i) notice of a hearing on the remittance of a criminal accounts receivable; and
(ii) an opportunity to be heard at the hearing.
(d) Nothing in this section shall be construed to prohibit a victim from pursuing a private action against a defendant, even if the victim consents to the remission of restitution.
(3) In making a determination to remit an unpaid amount of a criminal accounts receivable, the court, or the board, shall consider:
(a) whether the defendant has made substantial and good faith efforts to make payments on the criminal accounts receivable;
(b) the needs of the victim;
(c) whether the remission would further the rehabilitation of the defendant;
(d) the ability of the defendant to continue to make payments on a civil accounts receivable; and
(e) any other factor that the court or the board determines is relevant.
(4) If any unpaid amount of a criminal accounts receivable is not remitted by the court or the board upon termination of the defendant's sentence, the court shall proceed with an order for a civil judgment of restitution and a civil accounts receivable as described in Section 77-18-114.
Enacted by Chapter 260, 2021 General Session
Utah Code § 77-32b-107 Verified statement of time and expenses of counsel for indigent defendants.
77-32b-107. Verified statement of time and expenses of counsel for indigent defendants.
The court may require a verified statement of time and expenses from appointed counsel, or the nonprofit legal aid or other association providing counsel, for a convicted indigent defendant in order to establish any cost under Section 77-32b-104 that will be included in the judgment.
Renumbered and Amended by Chapter 260, 2021 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title77/Chapter32B/77-32b.html?v=C77-32b_2021050520210701Fetched: 10/26/2026