Not Ranked
In good old CA. a kit car is a "constructed vehical", so what determines the year of the vehical is the MSO . Not the engine year. If your MSO states 1999, it is a 1999 in the eyes of the DMV. The engine year is what the CARB goes by for what emissons are required for the vehical. Some of the most recent legisaltion might have effected this, I am not sure.
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