There is a newer version of the Hawaii Revised Statutes
2010 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
232. Tax Appeals
§232-21 Appellate court may admit additional evidence.
HI Rev Stat § 232-21 (2010 through Reg Sess) What's This?
§232-21 Appellate court may admit additional evidence. Upon appeal, the appellate court may permit any party to introduce, or, of its own motion, may require the taking of, additional evidence material to the matter in dispute. [L 1932 2d, c 40, §53; RL 1935, §1952; RL 1945, §5216; RL 1955, §116-18; HRS §232-21; am L 2004, c 202, §22; am L 2006, c 94, §1; am L 2010, c 109, §1]
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