If a company that I'm paying restitution to has gone out of business, what do I do?
Do I still have to pay? If so, who to?
It would depend on the status of that company that is out of business. Many times the affairs of the company are settled after it has gone out of business with remaining receivables collected and assets liquidated to pay creditors, particularly if there is a bankrupcty. You may have to continue the payments through the Bankrupcty Court. If the restitution is for periodic payments, you shoud continue the payments and keep records of your payments. Preserve any return mail. You may have to return to the court that made the order of restitution and have it revised.
It depends on whether anyone has a right to that payment. If the company was a d/b/a or sole proprietorship, the owner would likely still be entitled to the payments. If the company's assets were acquired by another business, the acquiring one probably also received the right to your payments. If the company went bankrupt, then the bankruptcy probably contains a provison to collect payments like these and distribute them to creditors.
On the other hand, if a corporation or LLC was dissolved without anyone taking over the interest in this debt, then the debt is probably wiped out.
You should make good faith efforts to find out the status--call all contact numbers, write to any contact addresses, etc. If you can't locate a responsible party (and if you do, don't simply take their word for it; you can ask for proof or documentation of their right to the payments), then you might cease payment while being prepared to resume it if it's demonstrated that you need to.
It depends on t he source of this. If it is part of a court order, then you need to advise the Court.