Sale of Mineral Rights Tax Question
My grandmother's farm is in PA, I am in CA. In 2012, my grandmother sold the mineral rights to the farm. As part of the living will the proceeds were split between my grandmother, two uncles, and my mother. My mother didn't want her portion of the estate (personal reasons), so she had the company who bought the mineral rights pay her portion of the sale directly to me. (We signed the appropriate contracts to initiate this.) I did receive the funds in late 2012, but I have not received anything for filing tax. Again, I am in CA, but the sale took place in PA. I do not know which state receives payment of the sale, if any. Any advice is appreciated.