Section 15-3-805 - 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) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him;(5) debts and taxes with preference under other laws of this state;(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.[I.C., sec. 15-3-805, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 13, p. 319.]