Maryland Statutes
Subtitle 1 - General
Section 8-105 - Order of Payment

(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)    Fees due to the register;
        (2)    Costs and expenses of administration;
        (3)    Funeral expenses as provided in § 8–106 of this subtitle;
        (4)    Compensation of personal representatives as provided in § 7–601 of this article, for legal services as provided in § 7–602 of this article, and commissions of licensed real estate brokers;
        (5)    Family allowance as provided in § 3–201 of this article;
        (6)    Taxes due by the decedent;
        (7)    Reasonable medical, hospital, and nursing expenses of the last illness of the decedent;
        (8)    Rent payable by the decedent for not more than three months in arrears;
        (9)    Wages, salaries, or commission for services performed for the decedent within three months prior to death of the decedent;
        (10)    Assistance paid under the Public Assistance to Adults Program, as provided in § 5–407(d) of the Human Services Article; and
        (11)    All other claims.
    (b)    (1)    A preference may not be given in the payment of a claim over another claim of the same class.
        (2)    A claim due and payable is not entitled to a preference over claims not yet due.

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