Section 30.10. Timeliness of prosecutions; periods of limitation

1. A criminal action must be commenced within the period of limitation
  prescribed in the ensuing subdivisions of this section.
    2. Except as otherwise provided in subdivision three:
    (a) A prosecution for a class A felony, or rape in the first degree as
  defined  in  section  130.35  of  the  penal  law, or a crime defined or
  formerly defined in section 130.50  of  the  penal  law,  or  aggravated
  sexual  abuse  in  the  first degree as defined in section 130.70 of the
  penal law, or course of sexual conduct against  a  child  in  the  first
  degree as defined in section 130.75 of the penal law may be commenced at
  any time;
    (b)  A  prosecution for any other felony must be commenced within five
  years after the commission thereof;
    (c) A prosecution for a misdemeanor must be commenced within two years
  after the commission thereof;
    (d) A prosecution for a petty offense must  be  commenced  within  one
  year after the commission thereof.
    3.  Notwithstanding  the provisions of subdivision two, the periods of
  limitation for the commencement of  criminal  actions  are  extended  as
  follows in the indicated circumstances:
    (a)  A prosecution for larceny committed by a person in violation of a
  fiduciary duty  may  be  commenced  within  one  year  after  the  facts
  constituting  such  offense  are  discovered  or,  in  the  exercise  of
  reasonable diligence, should have been discovered by the aggrieved party
  or by a person under a legal duty to represent him who  is  not  himself
  implicated in the commission of the offense.
    (b)  A  prosecution  for  any  offense  involving misconduct in public
  office by a public servant may be  commenced  at  any  time  during  the
  defendant's  service  in  such  office  or  within  five years after the
  termination of such service; provided however, that in  no  event  shall
  the  period of limitation be extended by more than five years beyond the
  period otherwise applicable under subdivision two.
    (c) A prosecution for any crime set forth  in  title  twenty-seven  or
  article  seventy-one  of  the  environmental  conservation  law  may  be
  commenced within four years after the facts constituting such crime  are
  discovered or, in the exercise of reasonable diligence, should have been
  discovered by a public servant who has the responsibility to enforce the
  provisions of said title and article.
    (d)  A  prosecution  for  any  misdemeanor set forth in the tax law or
  chapter forty-six of the administrative code of the  city  of  New  York
  must be commenced within three years after the commission thereof.
    (e)  A prosecution for course of sexual conduct against a child in the
  second degree as defined in section 130.80  of  the  penal  law  may  be
  commenced  within five years of the commission of the most recent act of
  sexual conduct.
    (f) For purposes of  a  prosecution  involving  a  sexual  offense  as
  defined  in  article  one  hundred thirty of the penal law, other than a
  sexual offense delineated in paragraph (a) of subdivision  two  of  this
  section,  committed  against  a  child  less than eighteen years of age,
  incest in the first, second or  third  degree  as  defined  in  sections
  255.27,  255.26  and  255.25  of the penal law committed against a child
  less than eighteen years  of  age,  or  use  of  a  child  in  a  sexual
  performance as defined in section 263.05 of the penal law, the period of
  limitation shall not begin to run until the child has reached the age of
  eighteen  or  the  offense  is  reported  to a law enforcement agency or
  statewide central register of child abuse  and  maltreatment,  whichever
  occurs earlier.

    (g)  A  prosecution  for  any  felony  defined in article four hundred
  ninety of the penal law must be commenced within eight years  after  the
  commission thereof provided, however, that in a prosecution for a felony
  defined  in  article  four  hundred  ninety  of  the  penal  law, if the
  commission  of such felony offense resulted in, or created a foreseeable
  risk of, death  or  serious  physical  injury  to  another  person,  the
  prosecution  may  be  commenced  at  any  time;  provided, however, that
  nothing in this paragraph shall be deemed to shorten or otherwise lessen
  the period, defined in any other applicable law, in which a  prosecution
  for a felony designated in this paragraph may be commenced.
    4.  In calculating the time limitation applicable to commencement of a
  criminal action, the following periods shall not be included:
    (a) Any period following the commission of the  offense  during  which
  (i)  the  defendant  was  continuously  outside  this  state or (ii) the
  whereabouts of the defendant were continuously unknown and  continuously
  unascertainable  by the exercise of reasonable diligence. However, in no
  event shall the period of limitation be extended by more than five years
  beyond the period otherwise applicable under subdivision two.
    (b) When a prosecution for an offense is lawfully commenced within the
  prescribed  period  of  limitation  therefor,  and  when  an  accusatory
  instrument   upon  which  such  prosecution  is  based  is  subsequently
  dismissed by an  authorized  court  under  directions  or  circumstances
  permitting  the  lodging  of  another  charge for the same offense or an
  offense based on  the  same  conduct,  the  period  extending  from  the
  commencement  of  the  thus defeated prosecution to the dismissal of the
  accusatory instrument does not  constitute  a  part  of  the  period  of
  limitation applicable to commencement of prosecution by a new charge.