S.D. Codified Laws § 29A-3-805
This is the official text of S.D. Codified Laws § 29A-3-805, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Classification of claims
Official statutory text
(a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:
(1) Costs and expenses of administration;
(2) Reasonable funeral expenses;
(3) Debts and taxes with preference under federal law;
(4) Debts and taxes with preference under other laws of this state;
(5) All other claims.
(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
Source: SL 1994, ch 232, § 3-805.
(1) Costs and expenses of administration;
(2) Reasonable funeral expenses;
(3) Debts and taxes with preference under federal law;
(4) Debts and taxes with preference under other laws of this state;
(5) All other claims.
(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
Source: SL 1994, ch 232, § 3-805.
Status: in_force · Read it on the official government site
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