My 1974 Pantera from Europe is registered as 1975 and is exempt from smog tests.
From the California DMV website:
Your vehicle does not need a smog inspection if your:
- Gasoline-powered vehicle is a 1975 year model or older
https://www.dmv.ca.gov/portal/...on/smog-inspections/
Originally the law was that any car 30 or more years old was exempt. Then they changed that in 2005 or so and froze it at 1975.