(a) Beer
For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
(b) Gallon
For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
(c) Removed for consumption of sale Except as provided for in the case of removal of beer without payment of tax, the term removed for consumption or sale, for the purposes of this subpart means
(1) Sale of beer
The sale and transfer of possession of beer for consumption at the brewery; or
(2) Removals
Any removal of beer from the brewery.
(d) Brewer For definition of brewer, see section
5092.