TENTATIVE RULING: DEFENDANT STATE OF CALIFORNIA AND NICHOLAS MADUROS'

DEMURRER TO THE FIRST AMENDED COMPLAINT ("FAC") is SUSTAINED.

Plaintiff iServe Residential Lending, LLC ("Plaintiff") attempted to dismiss Defendant Nicholas Maduros from its FAC, making the demurrer moot as to Defendant Nicholas Maduros. Defendant Nicholas Maduros is dismissed from Plaintiff's FAC. Defendants State of California ("State") and California Department of Tax and Fee Administration ("CDTFA") also demurrer based on the assertion that the State is a redundant party that should be dismissed.

Plaintiff does not deny that the State delegated the responsibility of collecting commercial cannabis taxes solely to CDTFA. Bacich v. Board of Control of California (1943) 23 Cal.2d 343 supports the State's position that it is an unnecessary and redundant party. In Bacich the Court found "[t]he action is in effect one against the State" and that the plaintiff's "request for leave to substitute the State as party def