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    <title>Stay of deamand by Appellate Tribunal.</title>
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    <description>An assessee may apply to the Appellate Tribunal for a stay of demand, paying prescribed fees; the Tribunal may, after hearing both parties and considering merits, grant a stay. The Tribunal may grant an initial stay not exceeding one hundred and eighty days and must dispose of the appeal within that period; it may extend the stay if delay is not attributable to the assessee, but the aggregate of initial and extended periods shall not exceed three hundred and sixty-five days, and failure to dispose within the allowed period vacates the stay.</description>
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      <description>An assessee may apply to the Appellate Tribunal for a stay of demand, paying prescribed fees; the Tribunal may, after hearing both parties and considering merits, grant a stay. The Tribunal may grant an initial stay not exceeding one hundred and eighty days and must dispose of the appeal within that period; it may extend the stay if delay is not attributable to the assessee, but the aggregate of initial and extended periods shall not exceed three hundred and sixty-five days, and failure to dispose within the allowed period vacates the stay.</description>
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