Since it's an inheritance tax and not an estate tax, then whoever inherits should be filing the PA inheritance tax return and paying the tax. I didn't research this in depth; but I would expect some sort of exemption amount or threshhold level that the asset must exceed to be taxable. But I'm not a PA attorney.
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Actually the tax is 4.5%. If a return had been filed you could request separate billing. Therefore I would advise that the executor probate the will and file the return and request separate billing providing the information of the family in the return so they can be billed. Even if that is not done, the PA Dept of Rev. typically catches up with people who inherit PA accounts because the bank knows the SS# of the person who inherited the POA account... and they send a bill - but by that time interest and penalty will accrue.
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You need to contact an attorney licensed in PA.
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