Iowa Code
Chapter 726 - PROTECTION OF THE FAMILY AND DEPENDENT PERSONS
Section 726.2 - Incest.

726.2 Incest.
A person, except a child as defined in section 702.5, who performs a sex act with another whom the person knows to be related to the person, either legitimately or illegitimately, as an ancestor, descendant, brother or sister of the whole or half blood, aunt, uncle, niece, or nephew, commits incest. Incest is a class “D” felony.
[R60, §4367 – 4369; C73, §4030; C97, §4936; C24, 27, 31, 35, 39, §12978; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, §704.1; C79, 81, §726.2]
86 Acts, ch 1105, §1
Referred to in §232.68, 232.82, 235B.2, 235E.1, 235F.1, 236A.2, 236A.18, 272.2, 692A.102, 692A.121, 802.2A, 903B.2, 915.36, 915.37