The estate of every person deceased shall be chargeable with the following. To the extent that funds are available, these charges shall be paid in the following priority:
   I. The just expenses of the administration of the estate.
   II. The necessary expenses of the funeral and burial of the deceased.
   III. A reasonable allowance to the surviving spouse, as by law provided.
   IV. The just debts owed by the deceased, including the necessary expenses for the last illness of the deceased.
   V. The support and maintenance of minor children of the deceased until they reach 18 years of age.
   VI. The total amount paid for old age assistance or aid to the permanently and totally disabled and, under certain circumstances, charges pursuant to RSA 166:19.
   VII. The legacies given by the will of the deceased.
Source. RS 159:14. CS 168:14. GS 177:15. GL 196:15. PS 189:17. PL 300:19. RL 353:19. RSA 554:19. 1975, 258:1. 1998, 5:1, eff. Jan. 1, 1999.