RCW 11.76.110
Order of payment of debts.
After payment of costs of administration the debts of the estate shall be paid in the following order:
(1) Funeral expenses in such amount as the court shall order.
(2) Expenses of the last sickness, in such amount as the court shall order.
(3) Wages due for labor performed within sixty days immediately preceding the death of decedent.
(4) Debts having preference by the laws of the United States.
(5) Taxes, or any debts or dues owing to the state.
(6) Judgments rendered against the deceased in his or her lifetime which are liens upon real estate on which executions might have been issued at the time of his or her death, and debts secured by mortgages in the order of their priority.
(7) All other demands against the estate.
[ 2010 c 8 § 2068; 1965 c 145 § 11.76.110. Prior: 1917 c 156 § 171; RRS § 1541; prior: Code 1881 § 1562; 1860 p 213 § 264; 1854 p 298 § 184.]
NOTES:
Borrowing on general credit of estate: RCW 11.56.280.
Claims against estate: Chapter 11.40 RCW.
Sale, etc., of property—Priority as to realty or personalty: Chapter 11.10 RCW.
Tax constitutes debt—Priority of lien: RCW 82.32.240.
Wages, preference on death of employer: RCW 49.56.020.
Structure Revised Code of Washington
Title 11 - Probate and Trust Law
Chapter 11.76 - Settlement of Estates.
11.76.010 - Report of personal representative—Contents—Interim reports.
11.76.020 - Notice of hearing—Settlement of report.
11.76.030 - Final report and petition for distribution—Contents.
11.76.040 - Time and place of hearing—Notice.
11.76.050 - Hearing on final report—Decree of distribution.
11.76.060 - Continuance to cite in sureties on bond when account incorrect.
11.76.070 - Attorney's fees to contestant of erroneous account or report.
11.76.080 - Representation of incapacitated person by guardian ad litem—Exception.
11.76.095 - Distribution of estates to minors.
11.76.100 - Receipts for expenses from personal representative.
11.76.110 - Order of payment of debts.
11.76.120 - Limitation on preference to mortgage or judgment.
11.76.130 - Expense of monument.
11.76.150 - Payment of claims where estate insufficient.
11.76.160 - Liability of personal representative.
11.76.170 - Action on claim not acted on—Contribution.
11.76.180 - Order maturing claim not due.
11.76.190 - Procedure on contingent and disputed claim.
11.76.200 - Agent for absentee distributee.
11.76.220 - Sale of unclaimed estate—Remittance of proceeds to department of revenue.
11.76.230 - Liability of agent.
11.76.240 - Claimant to proceeds of sale.
11.76.243 - Heirs may institute probate proceedings if no claimant appears.
11.76.245 - Procedure when claim made after time limitation.
11.76.247 - When court retains jurisdiction after entry of decree of distribution.