Section 29A-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) 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.SL 1994, ch 232, § 3-805.