§ 2.10 Persons designated as peace officers.\n Notwithstanding the provisions of any general, special or local law or\ncharter to the contrary, only the following persons shall have the\npowers of, and shall be peace officers:\n 1. Constables or police constables of a town or village, provided such\ndesignation is not inconsistent with local law.\n 2. The sheriff, undersheriff and deputy sheriffs of New York city and\nsworn officers of the Westchester county department of public safety\nservices appointed after January thirty-first, nineteen hundred\neighty-three to the title of public safety officer and who perform the\nfunctions previously performed by a Westchester county deputy sheriff on\nor prior to such date.\n 3. Investigators of the office of the state commission of\ninvestigation.\n 4. Employees of the department of taxation and finance designated by\nthe commissioner of taxation and finance as peace officers and assigned\nby the commissioner of taxation and finance (a) to the enforcement of\nany of the criminal or seizure and forfeiture provisions of the tax law\nrelating to (i) taxes imposed under or pursuant to the authority of\narticle twelve-A of the tax law and administered by the commissioner,\n(ii) taxes imposed under or pursuant to the authority of article\neighteen of the tax law and administered by the commissioner, (iii)\ntaxes imposed under article twenty of the tax law, or (iv) sales or\ncompensating use taxes relating to petroleum products or cigarettes\nimposed under article twenty-eight or pursuant to the authority of\narticle twenty-nine of the tax law and administered by the commissioner\nor\n (b) to the enforcement of any provision of the penal law relating to\nany of the taxes described in paragraph (a) of this subdivision and\nrelating to crimes effected through the use of a statement or document\nfiled with the department in connection with the administration of such\ntaxes or\n (c) as revenue crimes specialist and assigned to the enforcement of\nany of the criminal provisions of the tax law relating to taxes\nadministered by the commissioner of taxation and finance other than\nthose taxes set forth in paragraph (a) of this subdivision or any\nprovision of the penal law relating to such taxes, and those provisions\nof the penal law (i) relating to any of the foregoing taxes and (ii)\nrelating to crimes effected through the use of a statement or document\nfiled with the department in connection with the administration of such\nforegoing taxes or\n (d) to the enforcement of any provision of law which is subject to\nenforcement by criminal penalties and which relates to the performance\nby persons employed by the department of taxation and finance of the\nduties of their employment.\n Provided, however, that nothing in this subdivision shall be deemed to\nauthorize any such employee designated as a peace officer after November\nfirst, nineteen hundred eighty-five to carry, possess, repair or dispose\nof a firearm unless the appropriate license therefor has been issued\npursuant to section 400.00 of the penal law, and further provided that,\nprior to such designation by the commissioner each such employee shall\nhave successfully completed the training requirements specified in\nsection 2.30 of this article. Provided, further, that any license issued\nto such employee pursuant to such peace officer designation by the\ncommissioner shall relate only to the firearm issued to such employee by\nthe department of taxation and finance and such permit shall not cover\nany other firearms. The foregoing sentence shall not be deemed to\nprohibit such peace officer from applying for a separate permit relating\nto non-departmental firearms.\n 5. Employees of the New York city department of finance assigned to\nenforcement of the tax on cigarettes imposed by title D of chapter\nforty-six of the administrative code of the city of New York by the\ncommissioner of finance.\n 6. Confidential investigator
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