Code of Alabama
Division 2 - Payment and Preference.
Section 43-2-371 - Order of Preference.

The debts against the estates of decedents are to be paid in the following order:
(1) The funeral expenses.
(2) The fees and charges of administration.
(3) Expenses of the last sickness.
(4) Taxes assessed on the estate of the decedent previous to his death.
(5) Debts due to employees, as such, for services rendered the year of the death of the decedent.
(6) The other debts of the decedent.