context: To determine what the applicable filing requirements are, the Court must turn to Arkansas law. In Arkansas, an income tax return "shall be filed as follows: (a) If covering the preceding calendar year, on or before April 15."
citation_a.signal: see also
citation_a.identifier: 666 F.3d 932, 932
citation_a.parenthetical: finding late-filed return did not comply with Mississippi timely filing requirement
citation_a.sentence: Ark. Code Ann. § 26-51-806(a)(2)(A). By including a requirement that a tax return “shall be filed” by a certain date, the state is indicating that timeliness is a condition to filing. See Pace v. DiGuglielmo, 544 U.S. 408, 414-15, 125 S.Ct. 1807, 161 L.Ed.2d 669 (2005) (concluding that timeliness was condition for filing a habeas petition when state rule said the petition “shall” be filed within the time limit); see also In re Fahey, 779 F.3d at 8 (finding late-filed return did not comply with Massachusetts timely filing requirement); In re Mallo, 774 F.3d at 1321 (citing cases and finding that filing requirements include filing deadlines); In re McCoy, 666 F.3d at 932 (finding late-filed return did not comply with Mississippi timely filing requirement).
citation_b.signal: no signal
citation_b.identifier: 544 U.S. 408, 414-15
citation_b.parenthetical: concluding that timeliness was condition for filing a habeas petition when state rule said the petition "shall" be filed within the time limit
citation_b.sentence: Ark. Code Ann. § 26-51-806(a)(2)(A). By including a requirement that a tax return “shall be filed” by a certain date, the state is indicating that timeliness is a condition to filing. See Pace v. DiGuglielmo, 544 U.S. 408, 414-15, 125 S.Ct. 1807, 161 L.Ed.2d 669 (2005) (concluding that timeliness was condition for filing a habeas petition when state rule said the petition “shall” be filed within the time limit); see also In re Fahey, 779 F.3d at 8 (finding late-filed return did not comply with Massachusetts timely filing requirement); In re Mallo, 774 F.3d at 1321 (citing cases and finding that filing requirements include filing deadlines); In re McCoy, 666 F.3d at 932 (finding late-filed return did not comply with Mississippi timely filing requirement).