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Nebraska Revised Statutes

Neb. Rev. Stat. § 27-103 (2026)

Rule 103. Rulings on evidence; effect of erroneous ruling; objection; offer of proof; record of offer and ruling; hearing of jury; plain error

✓ current as of July 2026
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(1) Error may not be predicated upon a ruling which admits or excludes evidence unless a substantial right of the party is affected, and:

(a) In case the ruling is one admitting evidence, a timely objection or motion to strike appears of record, stating the specific ground of objection, if a specific ground was not apparent from the context; or

(b) In case the ruling is one excluding evidence, the substance of the evidence was made known to the judge by offer or was apparent from the context within which questions were asked.

(2) The judge may add any other or further statement which shows the character of the evidence, the form in which it was offered, the objection made, and the ruling thereon. He may direct the making of an offer in question and answer form.

(3) In jury cases, proceedings shall be conducted, to the extent practicable, so as to prevent inadmissible evidence from being suggested to the jury by any means, such as making statements or offers of proof or asking questions in the hearing of the jury.

(4) Nothing in this rule precludes taking notice of plain errors affecting substantial rights although they were not brought to the attention of the judge.

Notes of Decisions
Cited in 154 cases (20 in the last 5 years), 1976–2026 · leading case: State v. Lenz, 419 N.W.2d 670 (Neb. 1988).
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State v. Lenz, 419 N.W.2d 670 (Neb. 1988). · cites it 10× “§ 27-404(2) (Reissue 1985), to show that Lenz had the intent to perform violent acts during the robbery.”
State v. Faust, 660 N.W.2d 844 (Neb. 2003). · cites it 4× “] Neb.Rev.Stat. § 27-103 (Reissue 1995). From this rule, we derive a basic tenet of appellate review that a prerequisite to an appeal based upon error in the admission of evidence is a timely objection stating the grounds therefor, unless the grounds are apparent from the…”
State v. Kidder, 299 Neb. 232 (Neb. 2018). · cites it 2× “103, Neb. Rev. Stat. § 27-103 (1) (Reissue 2016), "[e]rror may not be predicated upon a ruling which admits or excludes evidence unless a substantial right of the party is affected[.”
State v. Schreiner, 754 N.W.2d 742 (Neb. 2008). · cites it 3× “[22] See Neb. Rev. Stat. § 27-103 (1)(b) (Reissue 1995).”
State v. Rodriguez, 726 N.W.2d 157 (Neb. 2007). · cites it 3× “Neb. Rev. Stat. § 27-103 (l)(b) (Reissue 1995) provides: (1) Error may not be predicated upon a ruling which admits or excludes evidence unless a substantial right of the party is affected, and: (b) In case the ruling is one excluding evidence, the substance of the evidence was…”
State v. Childs, 309 Neb. 427 (Neb. 2021). · cites it 3× “Neb. Rev. Stat. § 27-103 (4) (Reissue 2016) provides: “Nothing in this rule [regarding admissibility of evidence] precludes taking notice of plain errors affecting substantial rights although they were not brought to the attention of the judge.”
State v. King, 316 Neb. 991 (Neb. 2024). · cites it 3× “.. (b) In case the ruling is one excluding evidence, the substance of the evidence was made known to the judge by offer or was apparent from the context within which questions were asked.”
State v. Torres Aquino, 318 Neb. 771 (Neb. 2025). · cites it 9× “Neb. Rev. Stat. § 27-103 (Reissue 2016) did not change the rule that where evidence is excluded, an offer of proof is generally a prerequisite to review on appeal.”
State v. Anthony, 316 Neb. 308 (Neb. 2024). · cites it 3× “Pursuant to Neb. Rev. Stat. § 27-103 (1)(b) (Reissue 2016), error may not be predicated upon a ruling that excludes evidence, unless a substantial right of the party is affected and the substance of the evidence was made known to the judge by offer or was apparent from the…”
State v. Van, 688 N.W.2d 600 (Neb. 2004). · cites it 2× “Error may not be predicated upon a ruling which admits or excludes evidence unless a substantial right of the party is affected and the substance of the evidence was made known to the judge by offer or was apparent from the context within which questions were asked.”
Sturzenegger v. Father Flanagan's Boys'home, 754 N.W.2d 406 (Neb. 2008). · cites it 2× “[13] See Neb. Rev. Stat. § 27-103 (1)(b) (Reissue 1995).”
State v. Barnes, 317 Neb. 517 (Neb. 2024). · cites it 2× “103(1)(a), Neb. Rev. Stat. § 27-103 (1)(a) (Reissue 2016).”
Show all 154 citing cases →
— Neb. Rev. Stat. § 27-103(1) — 7 cases
State v. Lenz, 419 N.W.2d 670 (Neb. 1988). “§ 27-404(2) (Reissue 1985), to show that Lenz had the intent to perform violent acts during the robbery.”
State v. Robertson, 366 N.W.2d 429 (Neb. 1985).
First Nat'l Bank & Trust v. Otoe Cnty., 445 N.W.2d 880 (Neb. 1989).
In Re Interest of Jh, 445 N.W.2d 599 (Neb. 1989).
State v. Kistenmacher, 436 N.W.2d 168 (Neb. 1989).
— Neb. Rev. Stat. § 27-103(1)(a) — 2 cases
State v. Cave, 484 N.W.2d 458 (Neb. 1992).
State v. Kirksey, 575 N.W.2d 377 (Neb. 1998).
— Neb. Rev. Stat. § 27-103(1)(b) — 8 cases
State v. Schreiner, 754 N.W.2d 742 (Neb. 2008). “[22] See Neb. Rev. Stat. § 27-103 (1)(b) (Reissue 1995).”
State v. King, 316 Neb. 991 (Neb. 2024). “.. (b) In case the ruling is one excluding evidence, the substance of the evidence was made known to the judge by offer or was apparent from the context within which questions were asked.”
State v. Tammie S., 705 N.W.2d 792 (Neb. Ct. App. 2005).
State v. Williams, 365 N.W.2d 414 (Neb. 1985).
State v. Fonville, 248 N.W.2d 27 (Neb. 1976).
— Neb. Rev. Stat. § 27-103(4) — 1 case
State v. Childs, 309 Neb. 427 (Neb. 2021). “Neb. Rev. Stat. § 27-103 (4) (Reissue 2016) provides: “Nothing in this rule [regarding admissibility of evidence] precludes taking notice of plain errors affecting substantial rights although they were not brought to the attention of the judge.”
— Neb. Rev. Stat. § 27-103(l)(a) — 1 case
State v. Mowell, 672 N.W.2d 389 (Neb. 2003).
— Neb. Rev. Stat. § 27-103(l)(b) — 2 cases
State v. Rodriguez, 726 N.W.2d 157 (Neb. 2007). “Neb. Rev. Stat. § 27-103 (l)(b) (Reissue 1995) provides: (1) Error may not be predicated upon a ruling which admits or excludes evidence unless a substantial right of the party is affected, and: (b) In case the ruling is one excluding evidence, the substance of the evidence was…”
Zuco v. Tucker, 609 N.W.2d 59 (Neb. Ct. App. 2000).
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