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Texas Probate Code - Section 322. Classification Of Claims Against Estates Of Decedent

Legal Research Home > Texas Laws > Probate Code > Texas Probate Code - Section 322. Classification Of Claims Against Estates Of Decedent

§ 322. CLASSIFICATION OF CLAIMS AGAINST ESTATES OF 
DECEDENT.  Claims against an estate of a decedent shall be 
classified and have priority of payment, as follows:
	Class 1. Funeral expenses and expenses of last sickness for a 
reasonable amount to be approved by the court, not to exceed a total 
of Fifteen Thousand Dollars, with any excess to be classified and 
paid as other unsecured claims.
	Class 2. Expenses of administration and expenses incurred in 
the preservation, safekeeping, and management of the estate, 
including fees and expenses awarded under Section 243 of this code, 
and unpaid expenses of administration awarded in a guardianship of 
the decedent.
	Class 3. Secured claims for money under Section 306(a)(1), 
including tax liens, so far as the same can be paid out of the 
proceeds of the property subject to such mortgage or other lien, and 
when more than one mortgage, lien, or security interest shall exist 
upon the same property, they shall be paid in order of their 
priority.
	Class 4. Claims for the principal amount of and accrued 
interest on delinquent child support and child support arrearages 
that have been confirmed and reduced to money judgment, as 
determined under Subchapter F, Chapter 157, Family Code.
	Class 5. Claims for taxes, penalties, and interest due under 
Title 2, Tax Code;   Chapter 8, Title 132, Revised Statutes;   
Section 81.111, Natural Resources Code;  the Municipal Sales and 
Use Tax Act (Chapter 321, Tax Code);  Section 451.404, 
Transportation Code;  or Subchapter I, Chapter 452, Transportation 
Code.
	Class 6. Claims for the cost of confinement established by 
the institutional division of the Texas Department of Criminal 
Justice under Section 501.017, Government Code.
	Class 7. Claims for repayment of medical assistance payments 
made by the state under Chapter 32, Human Resources Code, to or for 
the benefit of the decedent.
	Class 8. All other claims.                                                     

Acts 1955, 54th Leg., p. 88, ch. 55, eff. Jan. 1, 1956.  Amended by 
Acts 1971, 62nd Leg., p. 2992, ch. 988, § 3, eff. June 15, 1971;  
Acts 1979, 66th Leg., p. 869, ch. 394, § 1, eff. Aug. 27, 1979;  
Acts 1981, 67th Leg., p. 242, ch. 102, § 8, eff. Aug. 31, 1981;  
Acts 1981, 67th Leg., p. 1785, ch. 389, § 38A, 39(l), eff. Jan. 
1, 1982;  Acts 1987, 70th Leg., ch. 1049, § 51, eff. Sept. 1, 
1987;  Acts 1987, 70th Leg., ch. 1052, § 2.07, eff. Sept. 1, 
1987;  Acts 1989, 71st Leg., ch. 2, § 14.27(a)(6), eff. Aug. 28, 
1989;  Acts 1989, 71st Leg., ch. 1035, § 13, eff. Sept. 1, 1989;  
Acts 1995, 74th Leg., ch. 1054, § 24, eff. Jan. 1, 1996;  Acts 
1997, 75th Leg., ch. 165, § 30.243, eff. Sept. 1, 1997;  Acts 
1997, 75th Leg., ch. 1361, § 2, eff. Sept. 1, 1997;  Acts 1999, 
76th Leg., ch. 69, § 1, eff. Sept. 1, 1999.

Amended by Acts 2003, 78th Leg., ch. 1060, § 14, eff. Sept. 1, 
2003;  Acts 2005, 79th Leg., ch. 551, § 7, eff. Sept. 1, 2005.

Last modified: August 11, 2007