(a) On the first day of January, April, July, and October in each year, every manufacturer of aircraft in the state of Minnesota shall complete and file with the commissioner of transportation not later than 15 days thereafter, a listing of all aircraft manufactured since the last report, showing for each such aircraft:
(1) the United States registration number, model, and horsepower;
(2) its date of completion;
(3) if it has been sold, the name and address of the purchaser and the date of the sale.
(b) In addition, the listing shall include by United States registration number:
(1) aircraft which were manufactured in a previous quarter and are still in the possession of the manufacturer; and
(2) aircraft sold that were reported as completed aircraft in the possession of the manufacturer on the manufacturer's listing for the last quarter, and the name and address of the person to whom the aircraft was sold.