Welcome to the State Tax Automated Research (STAR) System, your online policy
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 that provide the Comptroller’s
interpretation of the tax laws are accurate for the time periods and facts presented
in the documents. Documents on STAR that no longer represent current policy may be
completely or partially superseded, but there is no assurance that a document on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.
Documents on STAR that no longer represent current policy may be completely or
partially superseded, but there is no assurance that a document on STAR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.
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, decisions by the Comptroller’s office will be based on the law.
Letters on STAR can be the basis of a detrimental reliance claim only for the
taxpayer to whom the letter was directly issued. See Rules 3.1
(Private Letter Rulings and General Information Letters) and 3.10
(Taxpayer Bill of Rights).
Effective June 1, 2015, all Comptroller’s Decisions will be added to STAR, and
any changes to Proposals for Decision from the State Office of Administrative
Hearings will be marked in a strike-through format in the Comptroller’s