The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:
(a)Whenever the person is insolvent.#
(a) Whenever the person is insolvent.
(b)Whenever the person makes a voluntary assignment of…#
(b) Whenever the person makes a voluntary assignment of assets.
(c)Whenever the estate of the person in the hands of…#
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.