Taxes, Source of Payment
The Pennsylvania inheritance tax is generally assessed against the residuary estate and not the individual beneficiary or heir who receives the property.  This includes tax assessed against residuary beneficiaries, as well as any tax assessed against the beneficiaries of specific gifts.  Similarly, any Federal estate tax that may be due is paid from the residuary estate.

The amount of tax is paid from the residuary estate prior to distribution, rather than seek payment of the tax from those beneficiaries afterward.

Inheritance tax due on specific gifts and transfers that take place outside the will's control, such as the tax on the value of joint property acquired by a remaining owner due to a right of survivorship, is due from each respective beneficiary of the gift.  Unlike the tax against residuary gifts, the tax against these transfers will generally be paid by the recipient of the property.  The inheritance tax return forms used by Pennsylvania also provide an election that will require payment of the tax due on jointly owned property to be collected from the recipient.

However, ultimate liability for the tax payments belongs to the recipient of each respective distribution. 

See: Pennsylvania Inheritance Tax, Generally; Federal Estate Tax, Generally; Taxes, Time of Payment; Specific Gifts, Taxation