Nebraska Revised Statute 28-703
Chapter 28 Section 703
(1) Any person who shall knowingly intermarry or engage in sexual penetration with any person who falls within the degrees of consanguinity set forth in section 28-702 or any person who engages in sexual penetration with his or her stepchild who is under nineteen years of age commits incest.
(2) Incest is a Class III felony, except that incest with a person who is under eighteen years of age is a Class IIA felony.
(3)(a) For purposes of this section, the definitions found in section 28-318 shall be used.
(b) The testimony of a victim shall be entitled to the same weight as the testimony of victims of other crimes under this code.
- Laws 1977, LB 38, § 142;
- Laws 1978, LB 748, § 9;
- Laws 1985, LB 89, § 1;
- Laws 2015, LB605, § 43.
Incest of an adult is not a registrable offense under the Sex Offender Registration Act. State v. Aguilar-Moreno, 17 Neb. App. 623, 769 N.W.2d 784 (2009).
For purposes of the incest statute, a "minor" is defined as a child under the age of 19. State v. Johnson, 12 Neb. App. 247, 670 N.W.2d 802 (2003).