Not if you are the benificuary and not the estate. The beneficiary pays the tax.
If there was no beneficiary or the estate was the beneficiary then the distribution would go to the estate which would either pay the tax and distribute the proceeds according to the will, or pass the tax on to the heirs on a K-1 form.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**