                                 CODE OF VIRGINIA

ORDER IN WHICH DEBTS AND DEMANDS OF DECEDENTS TO BE PAID (§ 64.2-528)

When the assets of the decedent in his personal representative&#8217;s
possession are not sufficient to satisfy all debts and demands against him, they
shall be applied to the payment of such debts and demands in the following
order:

1. Costs and expenses of administration;

2. The allowances provided in Article 2 (&#xA7; 64.2-309 et seq.) of Chapter 3;

3. Funeral expenses not to exceed $5,000;

4. Debts and taxes with preference under federal law;

5. Medical and hospital expenses of the last illness of the decedent, including
compensation of persons attending him not to exceed $4,000 for each hospital and
nursing home and $550 for each person furnishing services or goods;

6. Debts and taxes due the Commonwealth;

7. Debts due as trustee for persons under disabilities; as receiver or
commissioner under decree of court of the Commonwealth; as personal
representative, guardian, conservator, or committee when the qualification was
in the Commonwealth; and for moneys collected by anyone to the credit of another
and not paid over, regardless of whether or not a bond has been executed for the
faithful performance of the duties of the party so collecting such funds;

8. Debts for child support arrearages;

9. Debts and taxes due localities and municipal corporations of the
Commonwealth; and

10. All other claims.
			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 a claim not due.

HISTORY: Code 1950, § 64-147; 1956, c. 231; 1966, c. 274; 1968, c. 656, §
64.1-157; 1972, c. 96; 1981, c. 580; 1986, c. 109; 1993, c. 259; 1996, c. 84;
1997, c. 801; 2007, c. 735; 2008, cc. 666, 817; 2012, c. 614; 2014, c. 532;
2017, c. 591; 2025, c. 148.