B. The director shall approve the request for fleet registration if, at least thirty days before the registration date, the applicant provides both of the following:
1. An application containing information necessary for qualification as a fleet registrant.
2. A list of all aircraft to be included in the fleet.
C. To establish a new fleet registration and a uniform month of expiration, all of the following apply:
1. The department shall maintain the valuation for aircraft determined pursuant to section 28-8335 at the current valuation if it is necessary to calculate a prorated license tax.
2. The license tax for that year on the aircraft shall be prorated by one-twelfth of the full annual amount for each full month of the registration cycle.
3. The aircraft owner shall pay the full registration fee. The registration may not be prorated.