25.  Plaintiff brings this action on behalf of itself and a class of all others  similarly situated.  This action is brought and is properly maintained as a class action  pursuant to Fed. R. Civ. P. 23(a), (b)(2), and (b)(3).   26.  Plaintiff seeks to represent a class (“Class”) defined as follows:   All individuals and entities in California insured by Defendant and  whose insurance covers a vehicle with private-passenger physical damage  coverage, including collision or physical damage other than collision  coverage, who made a first-party claim that was adjusted by Defendant  as a total loss and who received an actual cash value payment from  Defendant that did not include sales tax and/or Vehicle Title and  Registration Fees.     27.  Excluded from the Class are Defendant, its subsidiaries and affiliates, its  officers, directors and member of their immediate families and any entity in which  Defendant has a controlling interest, the legal representatives, heirs, successors or  assigns of any such excluded party, the judicial officer(s) to whom this action is  assigned, and the members of their immediate families. Plaintiff reserves the right to  modify or amend the definition of the proposed Class and/or to add subclasses if  necessary before this Court determines whether certification is appropriate.  A. Numerosity   70.  The allegations contained in the foregoing paragraphs are incorporated by  reference.     71.  This count is brought by Plaintiff on behalf of itself and on behalf of the  Class.    72.  Plaintiff was party to a contract, the Insurance Policy, with Defendant as  described herein.  See Exhibit A.  All Class members were parties to an Insurance Policy  with Defendant containing materially identical terms.    73.  Plaintiff and all Class members made claims determined by Defendant to  be total losses under the Insurance Policy and determined by Defendant to be covered  claims.     74.  Defendant, in paying the total loss claim, determined that Plaintiff and  each Class member complied with the terms of their insurance contracts, and fulfilled all  duties and conditions under the Insurance Policy necessary to be paid on the total loss.    79.  The allegations contained in the foregoing paragraphs are hereby  incorporated by reference.     80.  This count seeks declaratory relief pursuant to 28 U.S.C. §§2201-2202.    81.  This count is brought by Plaintiff on behalf of itself and all members of  the Class.    82.  Plaintiff was party to a contract, the Insurance Policy, with Defendant as  described herein.  See Exhibit A.  All Class members were parties to an Insurance Policy  contract with Defendant containing materially identical terms.   83.  Plaintiff seeks a declaratory judgment that an insured is unconditionally  entitled to sales tax and Vehicle Title and Registration Fees in a FTLP to pay a vehicle’s  ACV under the insurance policies that govern Plaintiff’s and the Class members’  contractual relationships with Defendant.    A. USAA’s Policy Requires the Payment of Actual Cash Value for Total Loss  Vehicles   CLAIM FOR BREACH OF CONTRACT   DECLARATORY RELIEF  