Legal Question in Wills and Trusts in Pennsylvania

I don't understand your question. Why is your location at all relevant? If your mother lived in New Jersey at the time of her death (assuming she is deceased) then any probate is governed by New Jersey law. You need to re-post your question and direct to a NJ probate lawyer.

PA does have inheritance taxes and if your mother owned property in PA it would be subject to those taxes. However, you indicate that no property is involved so this would not be relevant.

Rather than ask your question, I suggest when you re-post you include relevant details like when mother died, if she had a will, if there were other siblings, if an estate was probated and a general outline of what mother owned. Then ask your real question. What you asked is too broad.