Mo. Rev. Stat. § 473.397: Classification of claims and statutory allowances.

All claims and statutory allowances against the estate of a decedent shall be divided into the following classes:

(1) Costs;

(2) Expenses of administration;

(3) Exempt property, family and homestead allowances;

(4) Funeral expenses;

(5) Debts and taxes due the United States of America;

(6) Debts for medical assistance owed to the state of Missouri under section 473.398;

(7) Expenses of the last sickness, wages of servants, claims for medicine and medical attendance during the last sickness, and the reasonable cost of a tombstone;

(8) Debts and taxes due the state of Missouri, any county, or any political subdivision of the state of Missouri;

(9) Judgments rendered against the decedent in his lifetime and judgments rendered upon attachments levied upon property of decedent during his lifetime;

(10) All other claims not barred by section 473.360.