Final Distribution; Priority of Claims

Final Distribution; Priority of Claims. (a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall, subject to the provisions of chapter 6 of this division [8 CMC § 2601 et seq.], make payment in the following order: (1) Costs and expenses of administration; (2) Reasonable funeral expenses; and reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him; (3) Debts and taxes with preference under federal law; (4) Debts and taxes to the Commonwealth of the Northern Mariana Islands; (5) Reasonable attorney’s fees; (6) Wages; (7) 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: PL 3-106, ch. 10, § 4.