1. (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:

   1. (a) costs and expenses of administration;
   2. (b) reasonable funeral expenses and reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;
   3. (c) federal estate and Montana state estate taxes;
   4. (d) debt for a current support obligation and past-due support for the decedent's children pursuant to a support order as defined in 40-5-201;
   5. (e) debts with preference under federal and Montana law;
   6. (f) other federal and Montana state taxes;
   7. (g) all other claims.
2. (2) A preference may not be given in the payment of any claim over any other claim of the same class, and a claim due and payable may not be entitled to a preference over claims not due.

History: En. 91A-3-805 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 2, Ch. 352, L. 1975; R.C.M. 1947, 91A-3-805; amd. Sec. 18, Ch. 482, L. 1997; amd. Sec. 20, Ch. 9, Sp. L. May 2000.