Does a prior DUI conviction from more than 10 years ago count as a previous offense?

If they are your 1st and 2nd offenses, DUI convictions that occur more than 10 years apart will be treated as unrelated when sentencing for the second. In this case, a 2nd conviction will be sentenced as a 1st offense. However, a 3rd conviction that occurs more than 10 years after the second will be sentenced as a 2nd offense rather than another first.