A. The annual license tax for a manufacturer's aircraft is $20 for each aircraft.
B. To qualify for the tax under this section, the manufacturer's aircraft owner shall annually file a sworn affidavit on a form provided by the department with the department not later than the last day of the registration cycle or within sixty days after entry into this state.
C. For the purposes of this section, "manufacturer's aircraft" means an aircraft that is both:
1. Manufactured under a production certificate issued by the federal aviation administration under federal air regulations part 21.
2. Owned by the manufacturer for purposes of completing manufacture or sale.