diff --git a/mmv1/products/cloudidentity/terraform.yaml b/mmv1/products/cloudidentity/terraform.yaml
index d489e82b1ff2..bf8bfce81406 100644
--- a/mmv1/products/cloudidentity/terraform.yaml
+++ b/mmv1/products/cloudidentity/terraform.yaml
@@ -42,7 +42,6 @@ overrides: !ruby/object:Overrides::ResourceOverrides
       post_create: templates/terraform/post_create/set_computed_name.erb
       custom_import: templates/terraform/custom_import/set_id_name_with_slashes.go.erb
   GroupMembership: !ruby/object:Overrides::Terraform::ResourceOverride
-    read_error_transform: "transformCloudIdentityGroupMembershipReadError"
     docs: !ruby/object:Provider::Terraform::Docs
       warning: |
         If you are using User ADCs (Application Default Credentials) with this resource,
diff --git a/mmv1/third_party/terraform/tests/resource_cloud_identity_group_membership_test.go.erb b/mmv1/third_party/terraform/tests/resource_cloud_identity_group_membership_test.go.erb
index 815e096f6a3a..7932b8bd5488 100644
--- a/mmv1/third_party/terraform/tests/resource_cloud_identity_group_membership_test.go.erb
+++ b/mmv1/third_party/terraform/tests/resource_cloud_identity_group_membership_test.go.erb
@@ -5,7 +5,6 @@ import (
 	"testing"
 
 	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
-	"google.golang.org/api/iam/v1"
 )
 
 func TestAccCloudIdentityGroupMembership_update(t *testing.T) {
@@ -177,87 +176,6 @@ resource "google_cloud_identity_group_membership" "basic" {
 `, context)
 }
 
-func TestAccCloudIdentityGroupMembership_membershipDoesNotExist(t *testing.T) {
-	t.Parallel()
-
-	context := map[string]interface{}{
-		"org_domain":    getTestOrgDomainFromEnv(t),
-		"cust_id":       getTestCustIdFromEnv(t),
-		"random_suffix": randString(t, 10),
-	}
-
-	saId := "tf-test-sa-" + randString(t, 10)
-	project := getTestProjectFromEnv()
-	config := BootstrapConfig(t)
-
-	r := &iam.CreateServiceAccountRequest{
-		AccountId:      saId,
-		ServiceAccount: &iam.ServiceAccount{},
-	}
-
-	sa, err := config.NewIamClient(config.userAgent).Projects.ServiceAccounts.Create("projects/" + project, r).Do()
-	if err != nil {
-		t.Errorf("Error creating service account: %s", err)
-	}
-
-	context["member_id"] = sa.Email
-
-	vcrTest(t, resource.TestCase{
-		PreCheck:  func() { testAccPreCheck(t) },
-		Providers: testAccProviders,
-		CheckDestroy: testAccCheckCloudIdentityGroupMembershipDestroyProducer(t),
-		Steps: []resource.TestStep{
-			{
-				Config: testAccCloudIdentityGroupMembership_dne(context),
-			},
-			{
-				PreConfig: func() {
-					config := googleProviderConfig(t)
-
-					_, err := config.NewIamClient(config.userAgent).Projects.ServiceAccounts.Delete(sa.Name).Do()
-					if err != nil {
-						t.Errorf("cannot delete service account %s: %v", sa.Name, err)
-						return
-					}
-				},
-				Config:             testAccCloudIdentityGroupMembership_dne(context),
-				PlanOnly:           true,
-				ExpectNonEmptyPlan: true,
-			},
-		},
-	})
-}
-
-func testAccCloudIdentityGroupMembership_dne(context map[string]interface{}) string {
-	return Nprintf(`
-resource "google_cloud_identity_group" "group" {
-  display_name = "tf-test-my-identity-group-%{random_suffix}"
-
-  parent = "customers/%{cust_id}"
-
-  group_key {
-    id = "tf-test-my-identity-group-%{random_suffix}@%{org_domain}"
-  }
-
-  labels = {
-    "cloudidentity.googleapis.com/groups.discussion_forum" = ""
-  }
-}
-
-resource "google_cloud_identity_group_membership" "basic" {
-  group = google_cloud_identity_group.group.id
-
-  preferred_member_key {
-    id = "%{member_id}"
-  }
-
-  roles {
-    name = "MEMBER"
-  }
-}
-`, context)
-}
-
 <% unless version == 'ga' -%>
 func TestAccCloudIdentityGroupMembership_cloudIdentityGroupMembershipWithMemberKey(t *testing.T) {
 	t.Parallel()
diff --git a/mmv1/third_party/terraform/utils/cloud_identity_group_membership_utils.go b/mmv1/third_party/terraform/utils/cloud_identity_group_membership_utils.go
deleted file mode 100644
index e2a1e22b81f7..000000000000
--- a/mmv1/third_party/terraform/utils/cloud_identity_group_membership_utils.go
+++ /dev/null
@@ -1,27 +0,0 @@
-package google
-
-import (
-	"log"
-	"strings"
-
-	"github.com/hashicorp/errwrap"
-	"google.golang.org/api/googleapi"
-)
-
-func transformCloudIdentityGroupMembershipReadError(err error) error {
-	if gErr, ok := errwrap.GetType(err, &googleapi.Error{}).(*googleapi.Error); ok {
-		if gErr.Code == 403 && strings.Contains(gErr.Message, "(or it may not exist)") {
-			// This error occurs when either the group membership does not exist, or permission is denied. It is
-			// deliberately ambiguous so that existence information is not revealed to the caller. However, for
-			// the Read function, we can only assume that the membership does not exist, and proceed with attempting
-			// other operations. Since handleNotFoundError(...) expects an error code of 404 when a resource does not
-			// exist, to get the desired behavior, we modify the error code to be 404.
-			gErr.Code = 404
-		}
-
-		log.Printf("[DEBUG] Transformed CloudIdentityGroupMembership error")
-		return gErr
-	}
-
-	return err
-}