5/3/2023Amended by Chapter 330, 2023 General Session2023Classification of claims. 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 Section 26B-3-1013 applies; debts and taxes with preference under other laws of this state; and all other claims. 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.