The state is made to review taxes (5)

I believe the answer is:

texas

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

'review taxes' is the wordplay.
'review' indicates anagramming the letters.
'taxes' is an anagram of 'TEXAS'.

'is made to' is the link.
This may not be correct. Some or all of it may belong to another bit of the clue.

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(Other definitions for texas that I've seen before include "Second-largest US state by area" , "State of USA" , "State on the Gulf of Mexico" , "The Lone Star State of George Bush" , "Southern US state" .)

I've seen this clue in The Globe and Mail.

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