1. (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. (1) Fees due to the register;
   2. (2) Costs and expenses of administration;
   3. (3) Funeral expenses as provided in § 8-106 of this subtitle;
   4. (4) Compensation of personal representatives as provided in § 7-601 of this article, for legal services as provided in § 7-602 of this article, and commissions of licensed real estate brokers;
   5. (5) Family allowance as provided in § 3-201 of this article;
   6. (6) Unpaid child support due by the decedent;
   7. (7) Taxes due by the decedent;
   8. (8) Reasonable medical, hospital, and nursing expenses of the last illness of the decedent;
   9. (9) Rent payable by the decedent for not more than three months in arrears;
   10. (10) Wages, salaries, or commission for services performed for the decedent within three months prior to death of the decedent;
   11. (11) Assistance paid under the Public Assistance to Adults Program, as provided in § 5-407(d) of the Human Services Article; and
   12. (12) All other claims.

2. (b)

   1. (1) A preference may not be given in the payment of a claim over another claim of the same class.
   2. (2) A claim due and payable is not entitled to a preference over claims not yet due.

Added by Acts 1974, c. 11, § 2, eff. July 1, 1974. Amended by Acts 1988, c. 563, § 5; Acts 1989, c. 5, § 1; Acts 2007, c. 8, § 1, eff. Oct. 1, 2007; Acts 2019, c. 197, § 1, eff. Oct. 1, 2019; Acts 2025, c. 225, § 1, eff. Oct. 1, 2025.

Formerly Art. 93, § 8-105.