Section 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:
  • (a) reasonable funeral expenses;
  • (b) costs and expenses of administration;
  • (c) debts and taxes with preference under federal law;
  • (d) 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 26-19-405 applies;
  • (e) debts and taxes with preference under other laws of this state; and
  • (f) 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.

Amended by Chapter 443, 2018 General Session