Assertion: hundredweight | /r/CapableOf | opt to carryover denied claim
Facets:
value: in its entirety as creditable tax
type: MANNER
value: according to the supreme court
type: OTHER
Source sentences:
text: According to the Supreme Court, when a taxpayer who opted to file a claim for CWT refund and the same is subsequently denied, he can opt to again carryover the denied claim in its entirety as creditable tax (GR 205955, March 7, 2018).