Romans 13
1Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God.
2Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation.
3For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same:
4For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.
5Wherefore ye must needs be subject, not only for wrath, but also for conscience sake.
6For for this cause pay ye tribute also: for they are God's ministers, attending continually upon this very thing.
7Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.
http://www.gotquestions.org/laws-land.htmlQuestion: "Do Christians have to obey the laws of the land?"
Answer: Romans 13:1-7 states: "Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and he will commend you. For he is God's servant to do you good. But if you do wrong, be afraid, for he does not bear the sword for nothing. He is God's servant, an agent of wrath to bring punishment on the wrongdoer. Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also because of conscience. This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor."
That passage makes it abundantly clear. We are to obey the government God places over us. God created government to establish order, punish evil, and promote justice (Genesis 9:6; 1 Corinthians 14:33; Romans 12:8). We are to obey the government in everything - paying taxes, obeying rules and laws, showing respect, etc. If we do not, we are ultimately showing disrespect towards God, for He is the One who placed that government over us. When the Apostle Paul wrote Romans 13:1-7, he was under the government of Rome, during the reign of Nero, perhaps that most evil of all the Roman Emperors. Paul still recognized that government’s rule over him. How can we do any less?
The next question is: "Is there a time when we should not obey the laws of the land?" The answer to that question may be found in Acts 5:27-29, "Having brought the apostles, they made them appear before the Sanhedrin to be questioned by the high priest. 'We gave you strict orders not to teach in this Name,' he said. 'Yet you have filled Jerusalem with your teaching and are determined to make us guilty of this man's blood.' Peter and the other apostles replied: 'We must obey God rather than men!'" From this, we can plainly see that as long as the law of the land does not contradict the law of God, we are bound to obey. As soon as the law of the land contradicts God's command, we are to disobey the law of the land, and obey God's law. However, even in that instance, we are to accept the government’s authority over us. This is demonstrated by the fact that Peter and John did not protest being flogged, but instead rejoiced that they suffered for obeying God (Acts 5:40-42).