14-3805. Priority of claims A. If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order: 1. Costs and expenses of administration. 2. Reasonable funeral expenses. 3. Debts and taxes with preference under federal law. 4. Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him. 5. Debts and taxes with preference under the laws of this state. 6. All other claims. B. No preference shall be given in the payment of any claim over any other claim of the same class and a claim due and payable shall not be entitled to a preference over claims not due.
Arizona Legal Code