Classification of claims and statutory allowances.
Mo. Rev. Stat. § 473.397
in effect473.397. 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 .
(RSMo 1939 § 181, A.L. 1955 p. 385 § 150, A.L. 1965 p. 635, A.L. 1969 S.B. 84, A.L. 1980 S.B. 637, A.L. 2018 S.B. 806) Prior revisions: 1929 § 182; 1919 § 181; 1909 § 190 CROSS REFERENCE: State claims paramount--personal liability on failure to pay, 430.330 to 430.350
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=473.397Fetched: 10/17/2026