Car registration fees are only deductible if it is a fee based on the value of the vehicle and if you itemize deductions on your return.
Not all states determine fees based on the value of the vehicle and it appears from the list below that North Dakota does not determine car registration fees this way. Therefore, your car registration fee will not be able to be included as an itemized deduction.
https://ttlc.intuit.com/replies/6145391
