[jhv48]

In California, if you want your kit car to be properly registered and want to avoid possible fraud charges later on, then the year of the vehicle is the year it was first completed/registered. Thus, if your car is a replica of a 1965 cobra and it was completed in 2011, then the year of the car is 2011. There is no wiggle room here. California does not care if your engine block was cast in 1965. The year of the car is still 2011. The state wants their registration fees each year and our fees are much more expensive for newer cars. It's all about the revenue.

Now, as for sb100. If you want to be exempt from all smog regulations, in other words your engine won't pass 2011 smog requirements, then you will want to apply for an sb100 smog exemption certificate. Once obtained, the vehicle is exempt for the life of the car. And it can be transferred to a new owner upon sale of the vehicle

And the advantage in having it is that your car never has to pass a smog test,
Is registered legally, and is more attractive to a buyer should you want to sell it