NEUMAN, Justice.
This is the State's appeal in a case involving prison inmate Roger G. Van Hoff's challenge to his restitution plan. See Iowa Code § 910.7 (1993). Although the district court upheld the plan with respect to deductions from Van Hoff's prison allowance, the court ruled that correction officials were without statutory authority to impose an across-the-board assessment of twenty percent against funds received by inmates from outside sources...
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