When an estate is done in Probate and the distribution of left over money to the heirs takes place...?

Does the money that the Heir will receive get taxed? I live in MN and I am an heir to my grandfathers estate, along with my Aunt and Uncle, and I am curious if I will be taxed on the money I am about to get. If you chose to answer, could you be so kind to list your qualifications? (IE Estate Lawyer, Tax Person, etc)