For you to be able to take a deduction for taxes paid for the car registration fee, you must have this fee imposed upon you personally and have the obligation to pay it due to a "legal" interest in the vehicle. If the vehicle is in another person's name, then the other person bears the legal responsibility for the vehicle to have proper registration, etc for the vehicle to be legally driven on the road. In addition, the other person is the true owner of the vehicle.
