(a)
(1) Except as provided in subsections (b) and (c) of this section, no claimant shall be entitled to payment unless his or her claim shall have been duly filed with and allowed by the court.
(2) Except in the case of the personal representative's own claim, any claim which is approved by him or her in writing and which has been duly filed may be allowed by the court at any time without formal hearing.
(3) A claim which has been disapproved or not acted upon by the personal representative shall be set by rule or order of the court for a hearing on a day certain, and notice of the hearing shall be given by the clerk to the personal representative, to the claimant, and to other persons, if any, as the court may direct.
(4) Upon the adjudication of a claim, the court shall allow it in whole or in part and classify it or disallow it.
(5) The order allowing the claim shall have the effect of a judgment and bear interest at the legal rate unless the claim provides otherwise, in which case the judgment shall be rendered accordingly.
(6) Limitations shall begin to run the day the claim is allowed, and such an allowed claim may be revived in the same manner as judgments at law.
(b) Claims for expenses of administration may be allowed upon application of the claimant or of the personal representative, or may be allowed at any accounting, regardless of whether or not they have been paid by the personal representative.
(c)
(1) Notwithstanding the provisions of § 28-50-103, the personal representative may pay reasonable funeral expenses and reasonable medical and other expenses incident to the last illness, as well as claims amounting in aggregate to three thousand dollars ($3,000) or less, no one (1) of which shall exceed the sum of three hundred dollars ($300), and he or she may take credit in his or her settlement.
(2) However, the burden shall be upon the personal representative, at the request of an interested person, to establish the validity of any such claim paid under this subsection.
(3) Objection to any payment made under this subsection shall be made within the time provided by the Probate Code for filing exceptions to the settlement and not thereafter.