Section 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if:(a) The person is insolvent;(b) The person makes a voluntary assignment of his or her assets;(c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or(d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.2. This section does not give the county recorder a preference over:(a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.Added to NRS by 2001, 1590; A 2003, 2516Added to NRS by 2001, 1590; A 2003, 2516