(a) There shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is:
(1) Sold by the licensee under a manufacturer’s or wholesaler’s license, except beer as (A) may have been purchased from a licensee under this title, or (B) may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title;
(2) Purchased for resale by the licensee under a retailer’s license, except beer as may have been purchased from a licensee under this title; or
(3) Brewed or produced by the licensee under a brew pub permit and transferred for consumption at the licensee’s restaurant or tavern.
(b)
(1) Taxes shall be determined before the beer is dispensed into a container for consumption. A licensee under a brew pub permit shall have a suitable method for measuring the volume of beer, such as a meter or gauge glass.
(2) If the licensee under a brew pub permit uses one or more tanks for tax determination:
(A) Taxes shall be determined each time beer is added to a tax-determination tank; and
(B) The licensee under a brew pub permit may never simultaneously pump into and out of a tax-determination tank.
(3) Beer consumed by employees and visitors at the licensee’s restaurant or tavern shall be beer on which the tax has been paid or determined.