Question about Form 1310: Part II, Question 3

My mom passed away October 1, 2020.  She does not have an estate or a court appointed representative.  I am filing her taxes on her behalf and she is due a refund.  I am submitting FORM 1310 along with her tax return in order to receive the refund on her behalf.  So far I checked box C for Part I, "Yes" for Part II question 1, "No" for Part II questions 2a and 2b, and "Yes" for Part II question 3.

 

Can someone please explain what it means by "pay out the refund according to the laws of the state where the decedent was a legal resident"?  My mom was a legal resident of South Carolina at the time of her passing.  I have two other siblings, however in her Will she appointed me her personal representative and left everything of value to me.

 

Will the refund come to me given how I have filled out form 1310?  If so, can I legally do with the refund as I choose?

 

Thanks for any help you can provide.