Section 805.021 - Liability for Fee and Tax Payments(a) In this section, "fee or tax" includes a license, excise, privilege, premium, or occupation fee or tax.(b) A director, officer, or trustee of an insurer is not personally liable, in complying with the law, for the payment of or for the determination not to contest the payment of a fee or tax to a state or a political subdivision of a state that the board of directors or trustees considers to be in the corporate interest of the insurer.(c) Subsection (b) does not apply if, before the payment of the fee or tax, the state court of final appellate jurisdiction or the United States Supreme Court expressly holds that the law imposing the fee or tax is invalid.(d) This section does not directly or indirectly limit, minimize, or interpret the rights and powers of an insurer or the directors, officers, or trustees of an insurer.Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. 6/1/2003.