{"data":{"id":"us-sd/sdcl-29a-3-805","jurisdiction":"us-sd","citation":"SDCL § 29A-3-805","heading":"Classification of claims.","body":"(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:\n(1) Costs and expenses of administration;\n(2) Reasonable funeral expenses;\n(3) Debts and taxes with preference under federal law;\n(4) Debts and taxes with preference under other laws of this state;\n(5) All other claims.\n(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.\nSource: SL 1994, ch 232, § 3-805.","path":["TITLE 29A. UNIFORM PROBATE CODE","CHAPTER 29A-3. PROBATE OF WILLS AND ADMINISTRATION"],"source_url":"https://sdlegislature.gov/Statutes/29A-3-805","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"0a18a06524a2e73366b5b3723465a44916bbe9ac8e9e5cb97d0ee3a1f6027cf2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-29a-3-804","next":"us-sd/sdcl-29a-3-806"},"notice":"GroundRules: Original legal text. Not legal advice."}