75-3-805. Classification of claims.
(1) 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: reasonable funeral expenses; costs and expenses of administration; debts and taxes with preference under federal law; reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent, and medical assistance if Sectionapplies; 26B-3-1013 debts and taxes with preference under other laws of this state; and all other claims.
(2) 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.