Section 75-3-805 - Classification of claims(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) reasonable funeral expenses;(b) costs and expenses of administration;(c) debts and taxes with preference under federal law;(d) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent, and medical assistance if Section 26B-3-1013 applies;(e) debts and taxes with preference under other laws of this state; and(2) 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.Amended by Chapter 330, 2023 General Session ,§ 30, eff. 5/3/2023.Amended by Chapter 443, 2018 General Session ,§ 37, eff. 5/8/2018.Amended by Chapter 145, 1998 General Session.