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Buying a out-of-state car in California questions

I'm looking at several cars that are currently registered/liscensed outside of California and am getting some contradictory information about what I will have to go through/pay to purchase one of these cars and get it registered here in California. I am only looking at '74 models that are only slightly modified - intake manifold/carb etc.

I have been told that it either:

A.) Will need to pass a 1 time smog check.
B.) That becasue it is pre-'75 and never had catylitic converters that it will not need to be smogged for title change/registration or in the future.

Who is responsible for paying the CA sales tax? I have heard some say the seller is and also that I will be. If the price of the car is $40k - what can I expect to pay?

How are the registration fees based on a car like this?

Thanks for your help. Anything else I should be aware of so that I can negotiate the deal in an appropriate manner?

Thanks,

Paul
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