State of CA v. Del Rosa

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 State of California, No. 2:23-cv-00743-KJM-DB Plaintiff, ORDER v. 14 Azuma Corporation, et al., 15 Defendants. 16 The State of California brings this action against defendants Azuma Corporation, Phillip Del Rosa, Darren Rose and Wendy Del Rosa for declaratory relief, injunctive relief and civil damages and penalties for trafficking contraband cigarettes. Defendants move to dismiss California’s claims. The court grants the motion in part. I. BACKGROUND The court has summarized some of the relevant law and background of this case in a previous order and incorporates the factual background by reference here. See Prior Order, ECF No. 43. In summary, defendants are tribal officers of the Alturas Indian Rancheria, a federally recognized Indian Tribe, and a tribal corporation wholly owned by the Alturas Tribe. Compl. ¶¶ 8–11, 24, ECF No. 1. Azuma Corporation, the tribal corporation, sells cigarettes in California without complying with state taxation…