1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators or heirs, prior to distribution, is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.
2. This section does not give the State a preference over:
(a) Any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred under federal law or wages as provided in NRS 147.195.
(Added to NRS by 1971, 925; A 2003, 2516)
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