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State Tax Automated Research System
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STAR System


Welcome to the State Tax Automated Research (STAR) System, your online policy resource center.


The Comptroller of Public Accounts maintains the STAR system as a public service. STAR provides access to a variety of document types that may be useful in researching Texas tax law and tax policy. Documents which provide the Comptroller's interpretation of the tax laws are accurate for the time periods and facts presented in the documents. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued. Documents on STAR that no longer represent current policy may be completely or partially superseded, but there is no assurance that a document on STAR represents current policy even if it has not been marked as superseded.

Tax laws are complex and subject to change. Interpretations of the laws may be affected by administrative hearings, court opinions, attorney general opinions and similar authorities. STAR is a research tool, not a substitute for legal advice. If there is a conflict between the law and the information found on STAR, any decisions will be based on the law.


STAR Tips and Tricks
A great resource for enhancing your STAR queries and search results.

Tip: Use the Advanced Search Form when you want to restrict your search to specific tax types, document types, status types and/or date ranges.

Tip: You can filter your searches in numerous ways so that pertinent documents are located more quickly. STAR also offers the ability to search documents in a subject matter index or by the most recent documents added to the system.

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