2015 New Hampshire Revised Statutes
Title LVI - PROBATE COURTS AND DECEDENTS' ESTATES
Chapter 554 - INVENTORY, ACCOUNTS, AND DEALING WITH ASSETS
Section 554:19 - Priority of Charges.
554:19 Priority of Charges.
I. The administrator of an estate shall make payment of the claims in the following order:
(a) Costs and expenses of administration of the estate.
(b) Reasonable and necessary funeral, burial, and cremation expenses.
(c) Debts and taxes with preference under federal law.
(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.
(e) Just debts of the deceased.
(f) Legacies given by the will of the deceased or distribution to heirs according to law.
II. No preference shall be given in the payment of any claim over any other claim of the same class.
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.
Disclaimer: These codes may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.