Minn. Stat. § 573.14: PRIORITY AMONG DEBTS.

When the next of kin, legatees, heirs, and devisees are liable for the debts of their ancestor, or testator, they shall give preference in the payment of the same, and be liable therefor, in the following order:

(1) debts entitled to a preference under the laws of the United States;

(2) judgments against the ancestor or testator, according to the priority thereof, respectively;

(3) debts due to other creditors.