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ministerial act |
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ministerial act n. an act, particularly of a governmental employee, which is performed according to statutes, legal authority, established procedures or instructions from a superior, without exercising any individual judgment. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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However, the Service rejected that argument for tax purposes, stating that "formal acceptance" was merely a ministerial act. The Court also observed that although there was no reason mentioned for requiring payoff documents to be without charge, it can be reasonably inferred that the legislature intended to compel mortgage lenders to provide satisfactions in an expeditious manner, and determined that mortgage lenders were not entitled to additional compensation for this ministerial act. If one concludes that the Wyoming statute requires that a notice be sent before dissolution is effective, but the notice is a ministerial act to be ignored (as is stated by the revenue ruling), it is difficult to conclude that the U. |
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ministerial act
