Maryland § 20-425 - IN EFFECT
Full text of Maryland Maryland Code § 20-425 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-425. IN EFFECT
IN EFFECT
(a) If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.
(b) The interest rate for each month or fraction of a month is:
(1) for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and
(2) for any other county, 0.5%.
§20–425. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) If a hotel, an accommodations provider, or an accommodations intermediary fails to pay the hotel rental tax as required under this part, the hotel, accommodations provider, or accommodations intermediary shall pay interest on the unpaid tax from the date on which the hotel, accommodations provider, or accommodations intermediary is required to pay the tax to the date that the tax is paid.
(b) The interest rate for each month or fraction of a month is:
(1) for Cecil County, Dorchester County, Garrett County, Talbot County, Washington County, and Wicomico County, 1%; and
(2) for any other county, 0.5%.
Frequently Asked Questions About Maryland § 20-425
What does Maryland Code § 20-425 cover?
Section 20-425 ("IN EFFECT") is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-425?
A common citation format is "Maryland Code § 20-425" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-425 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.