2011 Hawaii Code
232. Tax Appeals
§232-21 Appellate court may admit additional evidence.

HI Rev Stat § 232-21 (2011 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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