NM SB41

Eliminates the statute of limitations for second degree criminal sexual penetration and second degree criminal sexual contact of a minor, allowing prosecution at any time after the offense occurs

Adds these sexual crimes to the list of offenses with no time limit for prosecution, alongside capital felonies, first degree violent felonies, and second degree murder

Maintains existing tolling provisions for third and fourth degree sexual offenses against children, where the statute of limitations does not begin until the victim turns 18 or the crime is reported to law enforcement

Preserves DNA evidence tolling rules for third and fourth degree criminal sexual penetration cases where a suspect has not yet been identified through DNA matching