I have a friend who was convicted for tax evasion in 7/15/93 and was sentenced to 30 months and ordered to pay restitution on 9/15/93. He started serving his sentence on 1/15/94. He finished his sentence on 3/21/96 and started paying his restitution thereafter. He has been paying his restitution monthly since he left prison. When he left prision on 3/21/96 there was a 20 year term on paying restitution. That law was changed in April, 1996. I am under the impression that even though there is no time limit on the repayment of restitution, since he was both convicted in 1993 and left prison in March 1996, for him, there is a 20 year statute on the repayment of said restitution.