Enacts new GS 15A-1340.39 (Remission of restitution, notice, and hearing required).

Requires notice and opportunity to be heard for the district attorney and the victim, victim's estate, or any other entity to which an order directs restitution to be paid, prior to remitting all or part of an order of restitution, at least 15 days prior to the hearing. Provides that the remission may be ordered if it is warranted and serves the interests of justice. Remission does not abridge a victim's right to bring a civil action against the defendant for damages arising out of the defendant's offense.

Effective December 1, 2017, and applies to orders for remission entered on or after that date.