§ 322. Classification of Claims Against Estate of Decedent
322. Classification of Claims Against Estate of Decedent
Claims against an estate of a decedent shall be classified and have priority of payment, as follows:
Class 1. Funeral expenses and expenses of last sickness for a reasonable amount to be approved by the court, not to exceed a total of Fifteen Thousand Dollars, with any excess to be classified and paid as other unsecured claims.
Class 2. Expenses of administration and expenses incurred in the preservation, safekeeping, and management of the estate, including fees and expenses awarded under Section 243 of this code, and unpaid expenses of administration awarded in a guardianship of the decedent.
Class 3. Secured claims for money under Section 306(a)(1), including tax liens, so far as the same can be paid out of the proceeds of the property subject to such mortgage or other lien, and when more than one mortgage, lien, or security interest shall exist upon the same property, they shall be paid in order of their priority.
Class 4. Claims for the principal amount of and accrued interest on delinquent child support and child support arrearages that have been confirmed and reduced to money judgment, as determined under Subchapter F, Chapter 157, Family Code, [FN1] and claims for unpaid child support obligations under Section 154.015, Family Code.
Class 5. Claims for taxes, penalties, and interest due under Title 2, Tax Code; [FN2] Chapter 8, Title 132, Revised Statutes; [FN3] Section 81.111, Natural Resources Code; the Municipal Sales and Use Tax Act (Chapter 321, Tax Code); Section 451.404, Transportation Code; or Subchapter I, Chapter 452, Transportation Code. [FN4]
Class 6. Claims for the cost of confinement established by the Texas Department of Criminal Justice under Section 501.017, Government Code.
Class 7. Claims for repayment of medical assistance payments made by the state under Chapter 32, Human Resources Code, to or for the benefit of the decedent.
Class 8. All other claims.
[FN1] Family Code § 157.261 et seq.
[FN2] Tax Code § 101.001 et seq.
[FN3] Vernon's Ann.Civ.St. art. 8801 et seq.
[FN4] Transportation Code § 452.401 et seq.