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 ?
2-20 is ambiguous and thus turns to related statutes that may be read in pari materia.
established rule of law, that all acts in pari materia are to be taken
related federal and state statutes in pari materia where it is clear
However, if a part of a statute appears to have a clear meaning if considered alone but when given that meaning is inconsistent with other parts of the same statute or others in pari materia, the Court will examine the entire act and those in pari materia in order to ascertain the overall legislative intent.
Thus, this may simply be a straightforward application of the doctrine of in pari materia, with the courts "address[ing] the legislation as a whole, including the .
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.
162 are in pari materia, pre-opening expenses for either a Sec.
in practice: the whole code rule and in pari materia (similar statutory
1996) (the doctrine of in pari materia requires courts to construe related statutes together so that they are harmonized); State v.
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.