On appeal from a judgment dismissing an action after sustaining a demurrer without leave to amend, what is the test for admitting all material facts?

On appeal from a judgment dismissing an action after sustaining a demurrer without leave to amend, we give the complaint a reasonable interpretation and treat the demurrer as admitting all material facts properly pled. We do not, however, assume the truth of contentions, deductions or conclusions of law. When a demurrer has been sustained, we determine whether the complaint states facts sufficient to constitute a cause of action. When it is sustained without leave to amend, we decide whether there is a reasonable possibility that the defect can be cured by amendment. If it can be cured, the trial court has abused it discretion and we reverse. If it cannot be cured, there has been no abuse of discretion and and we affirm. (Singhania v. Uttarwar (2006) 136 Cal.App.4th 416, 425-426.)

A. Law

1. Constitution and Revenue and Taxation Code