§ 208. Infancy, insanity. (a) If a person entitled to commence an
action is under a disability because of infancy or insanity at the time
the cause of action accrues, and the time otherwise limited for
commencing the action is three years or more and expires no later than
three years after the disability ceases, or the person under the
disability dies, the time within which the action must be commenced
shall be extended to three years after the disability ceases or the
person under the disability dies, whichever event first occurs; if the
time otherwise limited is less than three years, the time shall be
extended by the period of disability. The time within which the action
must be commenced shall not be extended by this provision beyond ten
years after the cause of action accrues, except, in any action other
than for medical, dental or podiatric malpractice, where the person was
under a disability due to infancy. This section shall not apply to an
action to recover a penalty or forfeiture, or against a sheriff or other
officer for an escape.

(b) Notwithstanding any provision of law which imposes a period of
limitation to the contrary and the provisions of any other law
pertaining to the filing of a notice of claim or a notice of intention
to file a claim as a condition precedent to commencement of an action or
special proceeding, with respect to all civil claims or causes of action
brought by any person for physical, psychological or other injury or
condition suffered by such person as a result of conduct which would
constitute a sexual offense as defined in article one hundred thirty of
the penal law committed against such person who was less than eighteen
years of age, incest as defined in section 255.27, 255.26 or 255.25 of
the penal law committed against such person who was less than eighteen
years of age, or the use of such person in a sexual performance as
defined in section 263.05 of the penal law, or a predecessor statute
that prohibited such conduct at the time of the act, which conduct was
committed against such person who was less than eighteen years of age,
such action may be commenced, against any party whose intentional or
negligent acts or omissions are alleged to have resulted in the
commission of said conduct, on or before the plaintiff or infant
plaintiff reaches the age of fifty-five years. In any such claim or
action, in addition to any other defense and affirmative defense that
may be available in accordance with law, rule or the common law, to the
extent that the acts alleged in such action are of the type described in
subdivision one of section 130.30 of the penal law or subdivision one of
section 130.45 of the penal law, the affirmative defenses set forth,
respectively, in the closing paragraph of such sections of the penal law
shall apply.