Section 560:3-805 - 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 including any claim by the department of human services pursuant to section 346-15;(3) Debts and taxes with preference under federal law;(4) Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent and any claim by the department of human services pursuant to section 346-37 for expenses of the last illness of the decedent;(5) Debts and taxes with preference under other laws of this State;(6) Any other claim against the estate pursuant to section 346-37; 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.L 1996, c 288, pt of §1; am L 2000, c 102, §2