pari materia

Pari Materia

[Latin, Of the same matter; on the same subject.] The phrase used in connection with two laws relating to the same subject matter that must be analyzed with each other.

For example, the federal gift tax provisions supplement the federal estate tax provisions. The two are in pari materia and must be read together because the gift tax provisions were enacted to prevent the avoidance of estate taxes.


Estate and Gift Taxes.

pari materia

noun in consonance, in harmony, on the same matter, read as one, read in tandem, read with reepect of another, read together

PARI MATERIA. Of the same matter; on the same subject; as, laws pari materia must be construed with reference to each other. Bac. Ab. Stat. I. 3.

References in periodicals archive ?
in practice: the whole code rule and in pari materia (similar statutory
asked about in pari materia (similar statutory provisions should be
that 50% and 59% indicated they knew in pari materia and the whole code
After reading the statutes in pari materia, we conclude that a reasonable construction exists other than a repeal by implication.
5303(1)(a) are read in pari materia, there is no contradiction in the statutes and one can discern a reconciled legislative intent that courts review all motions to withdraw, at both the trial and appellate level, and make further inquiry if necessary.
34) The court also held that the plaintiffs could not qualify as "persons" under RFRA, despite the common meaning of the word, because RFRA's First Amendment protection, interpreted in pari materia with the Fourth and Fifth Amendments' definition of "persons," does not extend to non-resident aliens.
U]nder the in pari materia canon of statutory construction, statutes addressing the same subject matter generally should be read 'as if they were one law.
1996) (the doctrine of in pari materia requires courts to construe related statutes together so that they are harmonized); State v.
162 are in pari materia, pre-opening expenses for either a Sec.
from the decedent's estate) and his executor or administrator is responsible for paying it out of the estate, is read in pari materia with Sec.