The court, in imposing a sentence on a defendant who has been found guilty of an offense shall order restitution in accordance with section 3663A, and may order restitution in accordance with section 3663. The procedures under section 3664 shall apply to all orders of restitution under this section. (Added Pub. L. 98–473, title II, § 212(a)(2) , Oct. 12, 1984 , 98 Stat. 1991 ; amended Pub. L. 99–646, § 20(b) , Nov. 10, 1986 , 100 Stat. 3596 ; Pub. L. 104–132, title II, § 202 , Apr. 24, 1996 , 110 Stat. 1227 .) Editorial Notes Amendments 1996— Pub. L. 104–132 substituted “shall order restitution” for “may order restitution” and “section 3663A, and may order restitution in accordance with section 3663. The procedures under section 3664 shall apply to all orders of restitution under this section” for “sections 3663 and 3664”. 1986— Pub. L. 99–646 substituted “may order restitution in accordance with sections 3663 and 3664” for “under this title, or an offense under section 902(h), (i), (j), or (n) of the Federal Aviation Act of 1958 ( 49 U.S.C. 1472 ), may order, in addition to the sentence that is imposed pursuant to the provisions of section 3551, that the defendant make restitution to any victim of the offense in accordance with the provisions of sections 3663 and 3664”. Statutory Notes and Related Subsidiaries Effective Date of 1996 Amendment Amendment by Pub. L. 104–132 to be effective, to extent constitutionally permissible, for sentencing proceedings in cases in which defendant is convicted on or after Apr. 24, 1996 , see section 211 of Pub. L. 104–132 , set out as a note under section 2248 of this title . Effective Date of 1986 Amendment Pub. L. 99–646, § 20(c) , Nov. 10, 1986 , 100 Stat. 3596 , provided that: “The amendments made by this section [amending this section and section 3663 of this title ] shall take effect on the date of the taking effect of section 212(a)(2) of the Sentencing Reform Act of 1984 [ section 212(a)(2) of Pub. L. 98–473 , effective Nov. 1, 1987 ].” Effective Date Section effective Nov. 1, 1987 , and applicable only to offenses committed after the taking effect of this section, see section 235(a)(1) of Pub. L. 98–473 , set out as a note under section 3551 of this title . CFR Title Parts 36 242 50 100