A ministerial act is an act, especially of a governmental employee, in carrying out the mandates of statutes, legal authority, established procedures or instructions from a superior, without exercising any individual discretion.
For example, in tax law, a ministerial act is a procedural or mechancial act, not involving the exercise of judgement or discretion, that occurs during the processing of a taxpayer's case after all prerequisites (for example, conferences and review by supervisors) have taken place. A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act.
