Miss. Code Ann. § 81-9-75: Priority of claims for payment against certain insolvent banks upon liquidation or upon execution of purchase of assets and assumption of liabilities.

On liquidation of a state or private bank or on execution of a purchase of certain assets and assumption of certain liabilities of a state bank under this chapter, claims for payment against that state bank have the following priority:

(a) Obligations incurred by the Banking Commissioner, fees and assessments due to the Department of Banking and Consumer Finance, and expenses of liquidation, including any taxes due, all of which may be covered by a proper reserve of funds;

(b) Claims of depositors having an approved claim against the general liquidating account of the bank;

(c) Claims of salaried employees of the bank for salaries that are earned but unpaid at the time the bank is closed or purchased under this chapter;

(d) Claims of general creditors having an approved claim against the general liquidating account of the bank;

(e) Claims otherwise proper that were not filed within the time prescribed by this code;

(f) Approved claims of subordinated creditors; and

(g) Claims of stockholders of the bank.