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of <h1>Tax Tribunal Stay Orders: Section 183 Allows Up to 180-Day Stay, Extendable to 365 Days, with Fees Required.</h1> An assessee can apply to the Appellate Tribunal for a stay of demand related to an appeal under section 183, accompanied by prescribed fees. The Tribunal, after hearing both parties and considering the case merits, may issue a stay order for up to 180 days, during which the appeal should be resolved. The stay period can be extended if the delay is not the assessee's fault, but the total stay cannot exceed 365 days. If the appeal is not resolved within the stay period, the stay order is vacated, regardless of the delay's cause.
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