(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:
(1) Surviving spouse's allowance as provided in § 2308 of this title;
(2) Funeral expenses;
(3) Child support arrears or retroactive support due as of the date of the decedent's death;
(4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;
(5) Wages of servants and laborers employed in household affairs or in the cultivation of a farm; but no servant or laborer shall be allowed this preference for more than 1 year's wages;
(6) Taxes imposed by the State;
(7) Rent for not exceeding 1 year; and this, at the election of the party entitled, may be of rent in arrear or rent growing due;
(8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money;
(9) Recognizances, mortgages and other obligations of record, for the payment of money;
(10) Obligations and contracts under seal;
(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;
(12) Other demands.
(b) No preference shall be given in the payment of any claims over any other claims of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 21. DEBTS OF AND CLAIMS AGAINST ESTATE
§ 2101. Notice to creditors to present claims; publication.
§ 2102. Limitations on claims against estate.
§ 2103. Debts of which notice is presumed.
§ 2104. Manner of presentation of claims.
§ 2105. Order of preference of claims against estate.
§ 2106. Petition to Court of Chancery to determine order of preference.
§ 2107. Payment of claims after 3 months without notice of claim of higher priority.