1. I. The administrator of an estate shall make payment of the claims in the following order:

   1. (a) Costs and expenses of administration of the estate.
   2. (b) Reasonable and necessary funeral, burial, and cremation expenses.
   3. (c) Debts and taxes with preference under federal law.
   4. (d) Claims made for financial and/or medical assistance provided to the deceased by the department of health and human services, debts collected by the state pursuant to RSA 126-A:34, and charges pursuant to RSA 166:19. The department of health and human services may distribute claims made in the following order: first, that assistance funded entirely by moneys from the general fund; and second, that assistance funded by a combination of state and federal funds.
   5. (e) Just debts of the deceased.
   6. (f) Legacies given by the will of the deceased or distribution to heirs according to law.
2. II. No preference shall be given in the payment of any claim over any other claim of the same class.
3. III. No creditor of a lower class shall receive any payment until all those of the preceding class shall have been fully paid.

Source. RS 159:14. CS 168:14. GS 177:15. GL 196:15. PS 189:17. PL 300:19. RL 353:19. RSA 554:19. 1975, 258:1. 1998, 5:1, eff. Jan. 1, 1999. 2010, 189:3, eff. Jan. 1, 2011. 2011, 224:355, eff. July 1, 2011. 2013, 144:38, eff. July 1, 2013.