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Terms Used In Hawaii Revised Statutes 383-35

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.

In the event that an appeal involving a determination or a prior redetermination is pending as of the date a redetermination thereof is issued, the appeal, unless withdrawn, shall be treated as an appeal from such redetermination.