Nebraska Revised Statute 28-703
(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).