No officer, director or trustee of any domestic stock or mutual insurance company shall be subject to any personal liability by reason of any payment or determination not to contest payment of any license, excise, privilege, premium, occupation, or other fee, or tax, to any state, territory or political subdivision thereof (including the District of Columbia) deemed by the officers, directors or trustees to be in the corporate interests of such insurer, unless prior to such payment the statute, ordinance or other law imposing such fee or tax, shall have been expressly held invalid by the State court having final appellate jurisdiction in the premises, or by the Supreme Court of the United States.