This is a more appropriate application of Romans 13 when considering our model of government.
“...Romans 13 is a treatise by Paul and the Apostles on the institution of model government. As we rightly divide the word of truth and take this passage in its total context, we will discover seven truths:
1.Good government is ordained by God.
2.Government officials are to be good ministers who represent God.
3.We the people must obey good and godly laws.
4.As we relate Romans 13 to America, our Constitution is the higher power not the IRS tax code.
5.Good government is not to be feared.
6.In America, we are to pay honor and custom and constitutional taxes to whom it is due.
7.Government is to protect the righteous and punish the wicked.
As a result, we have a practical, historical and biblical mandate to fervently disobey any unconstitutional laws and all government officials who cease to be good ministers of Jesus Christ. God almighty is the only power that deserves unlimited obedience.”
http://www.wnd.com/2001/04/8841/
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“...Notice that civil government must not be a “terror to good works.” It has no power or authority to terrorize good works or good people. God never gave it that authority. And any government that oversteps that divine boundary has no divine authority or protection.
Civil government is a “minister of God to thee for good.” It is a not a minister of God for evil. Civil magistrates have a divine duty to “execute wrath upon him that doeth evil.” They have no authority to execute wrath upon him that doeth good. None. Zilch. Zero. And anyone who says they do is lying. So, even in the midst of telling Christians to submit to civil authority, Romans Chapter 13 limits the power and reach of civil authority....”
http://newswithviews.com/baldwin/baldwin494.htm
Thank you.