What is the standard of review on appeal from a judgment dismissing an action after sustaining a demurrer?

Our standard of review on appeal from a judgment dismissing an action after sustaining a demurrer without leave to amend is well settled. ( Aubry v. Tri-City Hospital Dist. (1992) 2 Cal.4th 962, 966, 9 Cal.Rptr.2d 92, 831 P.2d 317.) We give the complaint "a reasonable interpretation," and treat the demurrer "as admitting all material facts properly pleaded." ( Id. at p. 967, 9 Cal.Rptr.2d 92, 831 P.2d 317.) Indeed, "[w]e must accept as true not only those facts alleged in the complaint but also facts that may be implied or inferred from those expressly alleged. " (

[227 Cal.Rptr.3d 492]

Wagner v. Apex Marine Ship Management Corp. (2000) 83 Cal.App.4th 1444, 1448, 100 Cal.Rptr.2d 533.) While we do not assume the truth of contentions, deductions, or conclusions of law, we can consider matters which may be judicially noticed. ( Aubry v. Tri-City Hospital Dist. , at p. 966, 9 Cal.Rptr.2d 92, 831 P.2d 317.)