I live in Indiana and my mother died July of 2007 in California and she left me over 100,000.00 dollars. Do I owe Federal tax and State tax on the money? If so how much? It was in probate for a year.

There is no federal tax on inheritance. CA does not have any inheritance tax. For Indiana please check at state web site.
For more information read: Your U.S. Tax Return: Tax on Inheritances