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Texas Statutes (Last Updated: January 4, 2014) |
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ESTATES CODE |
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Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY |
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Subtitle H. CONTINUATION OF ADMINISTRATION |
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Chapter 355. PRESENTMENT AND PAYMENT OF CLAIMS |
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Subchapter C. PAYMENT OF CLAIMS, ALLOWANCES, AND EXPENSES |
Sec. 355.102. CLAIMS CLASSIFICATION; PRIORITY OF PAYMENT
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(a) Claims against an estate shall be classified and have priority of payment as provided by this section.
(b) Class 1 claims are composed of funeral expenses and expenses of the decedent's last illness for a reasonable amount approved by the court, not to exceed a total of $15,000. Any excess shall be classified and paid as other unsecured claims.
(c) Class 2 claims are composed of expenses of administration, expenses incurred in preserving, safekeeping, and managing the estate, including fees and expenses awarded under Section 352.052, and unpaid expenses of administration awarded in a guardianship of the decedent.
(d) Class 3 claims are composed of each secured claim for money under Section 355.151(a)(1), including a tax lien, to the extent the claim can be paid out of the proceeds of the property subject to the mortgage or other lien. If more than one mortgage, lien, or security interest exists on the same property, the claims shall be paid in order of priority of the mortgage, lien, or security interest securing the debt.
(e) Class 4 claims are composed of 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, and claims for unpaid child support obligations under Section 154.015, Family Code.
(f) Class 5 claims are composed of claims for taxes, penalties, and interest due under Title 2, Tax Code, Chapter 2153, Occupations Code, 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.
(g) Class 6 claims are composed of claims for the cost of confinement established by the Texas Department of Criminal Justice under Section 501.017, Government Code.
(h) Class 7 claims are composed of 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.
(i) Class 8 claims are composed of any other claims not described by Subsections (b)-(h).