Haw. Rev. Stat. § 383-35
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or a prior redetermination is pending as of the date a redetermination thereof is issued, the appeal, unless withdrawn, shall be treated as an appeal from such redetermination.
[L 1941, c 304, §1, pt of subs 18; RL 1945, §4236; RL 1955, §93-34; HRS §383-35]
Applicability of Hawaii Rules of Civil Procedure, see HRCP rule 81(b)(12).