(1) On final payment, the personal representative of the decedent, the trustee of any revocable trust of the decedent, or the person responsible for filing the estate tax return, as appropriate, shall file with the register a signed statement verified by the surviving spouse stating the value of the elective share and that the elective share has been paid in full.

(2) The statement of the elective share shall be served on each person entitled to request a certification under section (b) prior to filing.

(3) On request of the surviving spouse, personal representative, trustee of any revocable trust of the decedent, or the person responsible for filing the estate tax return, the register shall redact the value of the elective share.

(1) The surviving spouse, the personal representative of the decedent, the trustee of any revocable trust of the decedent, the person responsible for filing the estate tax return, any payor of any portion of the elective share, and any other person having an interest in the assets from which the elective share has been paid may request that the register certify in writing the accuracy of the calculation and payment of the portion of the augmented estate subject to election.

(2) A request for certification shall be filed no more than 30 days from the date of service of the statement of the elective share.

(3) If a certification is requested, the register may request in writing information and documentation the register deems necessary to verify the calculation and payment.

Cross reference: Code, Estates and Trusts Article, § 3-412.