RSA 554:19 · Priority of Charges

554:19 Priority of Charges. –

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I.

The administrator of an estate shall make payment of the claims in the following order:

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(a)

Costs and expenses of administration of the estate.

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(b)

Reasonable and necessary funeral, burial, and cremation expenses.

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(c)

Debts and taxes with preference under federal law.

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(d)

Claims made for financial and/or medical assistance provided to the deceased by the department of health and human services, debts collected by the state pursuant to RSA 126-A:34, and charges pursuant to RSA 166:19. The department of health and human services may distribute claims made in the following order: first, that assistance funded entirely by moneys from the general fund; and second, that assistance funded by a combination of state and federal funds.

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(e)

Just debts of the deceased.

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(f)

Legacies given by the will of the deceased or distribution to heirs according to law.

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II.

No preference shall be given in the payment of any claim over any other claim of the same class.

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III.

No creditor of a lower class shall receive any payment until all those of the preceding class shall have been fully paid. Source. RS 159:14. CS 168:14. GS 177:15. GL 196:15. PS 189:17. PL 300:19. RL 353:19. RSA 554:19. 1975, 258:1. 1998, 5:1, eff. Jan. 1, 1999. 2010, 189:3, eff. Jan. 1, 2011. 2011, 224:355, eff. July 1, 2011. 2013, 144:38, eff. July 1, 2013.

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