§ 29a-3-805

29A-3-805. Classification 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)Debts and taxes with preference under other laws of this state;(5)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. Source: SL 1994, ch 232, §3-805.

29A-3-805. Classification 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)Debts and taxes with preference under other laws of this state;(5)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. Source: SL 1994, ch 232, §3-805.