(a) The holder of a brewer‘s license may:
(1) import for manufacturing purposes malt beverages from the holder of a nonresident brewer’s license; and
(2) mix and blend malt beverages imported under Subdivision (1) and bottle and sell the resultant product.
(b) The state tax on malt beverages imported for manufacturing purposes does not accrue until:
(1) the malt beverages have been used for manufacturing purposes; and
(2) the resultant product has been placed in containers for sale.