Maine Revised Statutes Title 18-C. Probate Code § 3-805. Classification of claims

A. Costs and expenses of administration;

B. Reasonable funeral expenses;

B-1. Homestead allowance;

B-2. Family allowance;

B-3. Exempt property;

C. Debts and taxes with preference under federal law;

D. Medicaid benefits recoverable under Title 22, section 14, subsection 2-I and reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;

E. Debts and taxes with preference under other laws of this State; and

F. All other claims.