Minerals are real estate and title must be transferred in accordance with state law where the minerals are located. It always involves filing a deed or probate order or other document in the county deed records. It is the same process as when you buy or sell a house or any other real estate. Some states, such as Texas, will accept out-of-state probate. Other states require ancillary probate. The operator will not pay the royalties to you until the title has been moved from your mother to you. You should consult an estate attorney in West Virginia to get title transferred to you. Most likely the form your mother received was the annual 1099 which set out the annual royalties and your mother then paid federal and state income taxes on that income.
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