I thought registrations were for one year? Unless your buddy plans on giving you half the money back for that once he gets his license back.
Honestly, I'd pass. Personally, I'd just let the car sit wherever it is now for 6 months unregistered (hopefully in his garage, backyard, wherever) and mod the crap out of it in that time frame. Once he gets his license back, he can register it and drive it again.
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