State taxes must be reviewed (5)

I believe the answer is:

texas

I'm a little stuck... Click here to teach me more about this clue!

'state' is the definition.
(Texas is an example)

'taxes must be reviewed' is the wordplay.
'taxes' anagrams to 'TEXAS'.
Though, I am not sure how the anagram is indicated.

Can you help me to learn more?

(Other definitions for texas that I've seen before include "Breed of cattle -- non-Goths relax (anag)" , "Lone-Star state" , "28th US state" , "American state, capital Austin" , "Large US state" .)

I've seen this clue in The Telegraph.

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