Section 72-3-807 - Classification of claims as to priority of payment(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) costs and expenses of administration;(b) reasonable funeral expenses and reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;(c) federal estate and Montana state estate taxes;(d) debt for a current support obligation and past-due support for the decedent's children pursuant to a support order as defined in 40-5-201;(e) debts with preference under federal and Montana law;(f) other federal and Montana state taxes;(2) A preference may not be given in the payment of any claim over any other claim of the same class, and a claim due and payable may not be entitled to a preference over claims not due.En. 91A-3-805 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 2, Ch. 352, L. 1975; R.C.M. 1947, 91A-3-805; amd. Sec. 18, Ch. 482, L. 1997; amd. Sec. 20, Ch. 9, Sp. L. May 2000.