Section 45-3-805 - Classification of claimsA. 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, including compensation of personal representatives and of persons employed by the personal representatives; (2) reasonable funeral expenses; (3) debts and taxes with preference under federal law; (4) reasonable medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent; (5) debts and taxes with preference under other laws of New Mexico; and 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. 1953 Comp., § 32A-3-805, enacted by Laws 1975, ch. 257, § 3-805; 1976 (S.S.), ch. 37, § 12; 1995, ch. 210, § 42.