... corporate directors by the New Jersey Business Corporation Act, specifically N.J.S.A. 14A:6-14, 11 the Court concluded, on a theory of negligence, that ... pari materia with the New Jersey Business Corporation Act, specifically N.J.S.A. 14A:6-14. "Statutes are considered to be in pari materia when they ... l) of the New Jersey Gross Income Tax Act. 11 N.J.S.A. 14A:6-14 makes it incumbent upon corporate directors to "discharge their duties ...