Arkansas Code
Chapter 50 - Claims Against Estates
§ 28-50-106. Classification and payment of claims

(a) At the time of their allowance, all claims shall be classified in one (1) of the following classes, and, if the applicable assets of the estate are insufficient to pay all claims, the personal representative shall make payment in the following order:
(1) Costs and expenses of administration;
(2) Reasonable funeral expenses, reasonable medical and other expenses incident to the last illness, and wages of employees of the decedent;
(3) Claims based on a liability of the decedent for any state tax debt assessed against the decedent, or due at the time of his or her death, or due from the decedent's estate as a result of his or her death; and
(4) All other claims allowed.

(b) No preference shall be given in the payment of any claim over any other claim of the same class, nor shall a claim due and payable be entitled to a preference over claims not due.

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