Liens against the deposit of a foreign insurer under N.C. Gen. Stat. § 58-5-70 shall be subordinated to the reasonable and necessary expenses of the Commissioner in liquidating the deposit and paying the special deposit claims. “Special deposit claims” has the same meaning set forth in N.C. Gen. Stat. § 58-30-10(19). (1993 (Reg. Sess., 1994), c. 678, s. 7; 2008-124, s. 2.4.)