Alabama Code § 43-2-371

Order of Preference
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The debts against the estates of decedents are to be paid in the following order: (1) The funeral expenses. (2) The fees and charges of administration. (3) Expenses of the last sickness. (4) Taxes assessed on the estate of the decedent previous to his or her death. (5) Debts due to employees, as such, for services rendered the year of the death of the decedent. (6) The other debts of the decedent.

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