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2025 Hawaii Revised Statutes
Title 14. Taxation
232. Tax Appeals
232-21 Appellate court may admit additional evidence.
Universal Citation:
HI Rev Stat § 232-21 (2025)
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§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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