Maryland § 20-426 - IN EFFECT
Full text of Maryland Maryland Code § 20-426 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-426. IN EFFECT
IN EFFECT
(a) Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
(b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
§20–426. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) Except in Wicomico County, if a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax.
(b) If a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax.
Frequently Asked Questions About Maryland § 20-426
What does Maryland Code § 20-426 cover?
Section 20-426 ("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 § 20-426?
A common citation format is "Maryland Code § 20-426" (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 § 20-426 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.