§ 30.10 Timeliness of prosecutions; periods of limitation.\n 1. A criminal action must be commenced within the period of limitation\nprescribed in the ensuing subdivisions of this section.\n 2. Except as otherwise provided in subdivision three:\n (a) A prosecution for a class A felony, or rape in the first degree as\ndefined in section 130.35 of the penal law, or a crime defined or\nformerly defined in section 130.50 of the penal law, or aggravated\nsexual abuse in the first degree as defined in section 130.70 of the\npenal law, or course of sexual conduct against a child in the first\ndegree as defined in section 130.75 of the penal law, or incest in the\nfirst degree as defined in section 255.27 of the penal law may be\ncommenced at any time;\n (a-1) A prosecution for rape in the second degree as defined in\nsubdivision two of section 130.30 of the penal law, or criminal sexual\nact in the second degree as defined in subdivision two of section 130.45\nof the penal law, or incest in the second degree as defined in section\n255.26 of the penal law (where the crime committed is rape in the second\ndegree as defined in subdivision two of section 130.30 of the penal law\nor criminal sexual act in the second degree as defined in subdivision\ntwo of section 130.45) must be commenced within twenty years after the\ncommission thereof or within ten years from when the offense is first\nreported to law enforcement, whichever occurs earlier;\n (a-2) A prosecution for rape in the third degree as defined in\nsubdivision one or three of section 130.25 of the penal law, or criminal\nsexual act in the third degree as defined in subdivision one or three of\nsection 130.40 of the penal law must be commenced within ten years after\nthe commission thereof;\n (b) A prosecution for any other felony must be commenced within five\nyears after the commission thereof;\n (c) A prosecution for a misdemeanor must be commenced within two years\nafter the commission thereof;\n (d) A prosecution for a petty offense must be commenced within one\nyear after the commission thereof.\n 3. Notwithstanding the provisions of subdivision two, the periods of\nlimitation for the commencement of criminal actions are extended as\nfollows in the indicated circumstances:\n (a) A prosecution for larceny committed by a person in violation of a\nfiduciary duty may be commenced within one year after the facts\nconstituting such offense are discovered or, in the exercise of\nreasonable diligence, should have been discovered by the aggrieved party\nor by a person under a legal duty to represent him who is not himself\nimplicated in the commission of the offense.\n (b) A prosecution for any offense involving misconduct in public\noffice by a public servant including, without limitation, an offense\ndefined in article four hundred ninety-six of the penal law, may be\ncommenced against a public servant, or any other person acting in\nconcert with such public servant at any time during such public\nservant's service in such office or within five years after the\ntermination of such service; provided however, that in no event shall\nthe period of limitation be extended by more than five years beyond the\nperiod otherwise applicable under subdivision two of this section.\n (c) A prosecution for any crime set forth in title twenty-seven or\narticle seventy-one of the environmental conservation law may be\ncommenced within four years after the facts constituting such crime are\ndiscovered or, in the exercise of reasonable diligence, should have been\ndiscovered by a public servant who has the responsibility to enforce the\nprovisions of said title and article.\n (d) A prosecution for any misdemeanor set forth in the tax law or\nchapter forty-six of the administrative code of the city of New York\nmust be commenced within three years after the commission thereof.\n (e) A prosecution for course of sexual conduct against a child in the\nsecond degree as defined in section 13
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