California Court of Appeal

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Diageo-Guinness USA, Inc. v. State Board of Equalization, C061227

In a suit for declaratory relief as to the classification of flavored malt beverages for purposes of excise taxation, judgment in favor of the State Board of Equalization is reversed, where the legislature did not delegate authority to the Board to adopt its own classification of alcoholic beverages for purposes of excise taxation, so the classification made by the Department of Alcoholic Beverage Control controlled.

Appellate Information

  • Decided 04/30/2012
  • Published 04/30/2012


  • Hull


  • California Court of Appeal


  • For Appellant:
  • McDermott Will & Emery, William L. Carter