15-3-805. CLASSIFICATION OF CLAIMS. (a) 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) costs and expenses of administration;
(2) reasonable funeral expenses;
(3) debts and taxes with preference under federal law;
(4) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him;
(5) debts and taxes with preference under other laws of this state;
(6) all other claims.
(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
History:
[I.C., sec. 15-3-805, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 13, p. 319.]
Structure Idaho Code
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Section 15-3-801 - NOTICE TO CREDITORS.
Section 15-3-802 - STATUTES OF LIMITATIONS.
Section 15-3-803 - LIMITATIONS ON PRESENTATION OF CLAIMS.
Section 15-3-804 - MANNER OF PRESENTATION OF CLAIMS.
Section 15-3-805 - CLASSIFICATION OF CLAIMS.
Section 15-3-806 - ALLOWANCE OF CLAIMS.
Section 15-3-807 - PAYMENT OF CLAIMS.
Section 15-3-808 - INDIVIDUAL LIABILITY OF PERSONAL REPRESENTATIVE.
Section 15-3-809 - SECURED CLAIMS.
Section 15-3-810 - CLAIMS NOT DUE AND CONTINGENT OR UNLIQUIDATED CLAIMS.
Section 15-3-811 - COUNTERCLAIMS.
Section 15-3-812 - EXECUTION AND LEVIES PROHIBITED.
Section 15-3-813 - COMPROMISE OF CLAIMS.
Section 15-3-814 - ENCUMBERED ASSETS.
Section 15-3-815 - ADMINISTRATION IN MORE THAN ONE STATE — DUTY OF PERSONAL REPRESENTATIVE.
Section 15-3-816 - FINAL DISTRIBUTION TO DOMICILIARY REPRESENTATIVE.