A. The annual license tax for a salvage aircraft that is in storage or that is being restored is five dollars for each aircraft, and the tax shall not be prorated.
B. To qualify for the tax under this section, the salvage 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 February or within sixty days after the aircraft is placed in storage or under restoration on entry into this state.
C. The salvage aircraft owner who is subject to the tax under this section shall notify the department within ten days of the date the aircraft is returned to use and shall pay the appropriate license tax, if any, prorated on the basis of one-twelfth for each month remaining in the calendar year beginning with the first month the aircraft is returned to use.
D. For the purposes of this section, "salvage aircraft" means an aircraft that is being restored and that is not meant to be flown.