Sorry that you are having difficulty.
Pennsylvania's so called "death tax" is an estate tax
. As the prior expert noted, a beneficiary never pays any death taxes from their own money. Only an estate can be taxed.
In PA, the state "death tax" or estate tax only is in effect if there is also a federal estate tax. Again, as the other expert noted, an estate tax only comes into effect if the value of the entire state is greater than $5.12 Million.
The estate is the value of all of the assets that the decedent had on the date of her death. This includes the value of assets that pass outside the trust and are Pay On Death types of accounts. It includes any real estate she owned.
If the value of all her things she owned--real property, money, rights, etc.--is less than the $5.12 million, then there is no federal or Pennsylvania estate tax (or death tax).
IF, the estate was worth more than this amount, then the ESTATE must file a tax return and pay any taxes BEFORE distributing the assets. Beneficiaries get their inheritance AFTER all taxes are paid.
I hope this answers your question today. If you need any clarification, feel free to ask for a follow up.