At Bajaria Law, we believe in providing valuable, efficient, competent, and reasonably priced legal services to serious business owners and corporate decision-makers focused on maintaining profitable businesses. Whether our Firm represents clients in an audit by a government agency, with the closing of a real estate or business deal, drafting a contract or lease, or to resolve a lawsuit in the courtroom—we want to see our clients succeed.


Proper Jurisdiction for Lawsuits Related to Title

  • September 7th, 2015

The Texas Constitution provides for a county court in each of the 254 counties of Texas, though all such courts do not exercise judicial functions. In the more populous counties, the county judge may devote his or her full attention to the administration of county government. The Legislature has also created statutory county courts at law in more populous counties to aid the single county court in its judicial functions. The legal jurisdiction of the various county-level-trial courts varies depending on the specific statute that created it. Generally, county courts do not have jurisdiction to determine suits related to […]

Requirements regarding Seeking Injunctive Relief on Behalf of the Taxpayer Challenging Texas Comptroller of Public Accounts Assessments

  • April 5th, 2015

Pursuant to Section 112.101(a) of the Texas Tax Code, a taxpayer may bring an action for a restraining order or injunction that prohibits the assessment or collection of a tax or fee imposed or collected by the Texas Comptroller of Public Accounts under any law, including a local tax collected by the comptroller, or a statutory penalty assessed for the failure to pay the tax. As one of the requirements for seeking injunctive relief, Section 112.108 generally requires that the taxpayer pay or provide a bond for the disputed tax.

In 1994 Texas Supreme Court ruled the statute requiring prepayment […]

Challenging Texas Comptroller of Public Accounts Decisions

  • February 1st, 2015

Often, business clients approach us inquiring about challenging final Texas sales tax rulings in Texas courts. In Texas, taxpayers that challenge decisions reached by the Comptroller of Public Accounts, the agency overseeing the collection and enforcement of Texas sales and use taxes, do so through a proceeding at the State Office of Administrative Hearings (SOAH). SOAH is an administrative court that handles matters for various Texas government agencies, including the Texas Comptroller of Public Accounts.

Challenges raised with SOAH generally allow for a hearing to take place, where an Administrative Law Judge (ALJ) reviews the claims of the taxpayer and […]

House Bill 11 (HB 11) and Sales and Use Tax Audits

  • December 18th, 2014

Article Submitted to NTBA by Favad Bajaria

Passed during the 80th Texas Legislative Session in 2007, House Bill 11 dramatically increased the Comptroller’s ability to identify, audit and, when appropriate, prosecute retailers who are collecting sales tax but not remitting the proper amount to the state.  HB 11 amended the Alcoholic Beverage Code and the Tax Code to require distributors and wholesalers who make sales of ale, beer, wine, cigarettes, cigars and tobacco products to Texas retailers to report those sales monthly to the Comptroller’s office. Those distributors and wholesalers are also required now to report that data electronically, unless […]


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