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Changed my mind. Certain things do not go through probate. For example, an IRA goes to the named beneficiary, the will doesn't count. The joint tenancy is probably the same way. If both your names were on the certificates, then you should have filed a Form 1099DIV and a Form 1096 as a nomininal holder of the stock. See the general instructions to Form 1099. You get it at

Therefore, I now say you inherited your mother's half and get a write-up of the fair market value at the date of her death for that half. The value you use is the average of the high and low of the date of death. If the market's closed, it's the average of the averages the last time it was open and the next day its open.

I went to the PA web site
This says the rate is 4.5% and you owe the tax because her name is on the certificate, even if she didn't own it. There's an example there that fits your situation.
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