Here's the DMV's website.
http://www.dmv.ca.gov/vr/spcns.htm
Here's the "SB 100" provision...actually found under the Health and Safety Code.
44017.4. (a) Upon registration with the Department of Motor
Vehicles, a passenger vehicle or pickup truck that is a specially
constructed vehicle, as defined in Section 580 of the Vehicle Code,
shall be inspected by stations authorized to perform referee
functions. This inspection shall be for the purposes of determining
the engine model-year used in the vehicle or the vehicle model-year,
and the emission control system application. The owner shall have
the option to choose whether the inspection is based on the engine
model-year used in the vehicle or the vehicle model-year.
(1) In determining the engine model-year, the referee shall
compare the engine to engines of the era that the engine most closely
resembles. The referee shall assign the 1960 model-year to the
engine in any specially constructed vehicle that does not
sufficiently resemble a previously manufactured engine. The referee
shall require only those emission control systems that are applicable
to the established engine model-year and that the engine reasonably
accommodates in its present form.
(2) In determining the vehicle model-year, the referee shall
compare the vehicle to vehicles of the era that the vehicle most
closely resembles. The referee shall assign the 1960 model-year to
any specially constructed vehicle that does not sufficiently resemble
a previously manufactured vehicle. The referee shall require only
those emission control systems that are applicable to the established
model-year and that the vehicle reasonably accommodates in its
present form.
(b) Upon the completion of the inspection, the referee shall affix
a tamper-resistant label to the vehicle and issue a certificate that
establishes the engine model-year or the vehicle model-year, and the
emission control system application.
(c) The Department of Motor Vehicles shall annually provide a
registration to no more than the first 500 vehicles that meet the
criteria described in subdivision (a) that are presented to that
department for registration pursuant to this section. The
500-vehicle annual limitation does not apply to the renewal of
registration of a vehicle registered pursuant to this section.
And here's the definition of a "special construction" vehicle under the Vehicle Code.
580. A "specially constructed vehicle" is a vehicle which is built
for private use, not for resale, and is not constructed by a licensed
manufacturer or remanufacturer. A specially constructed vehicle may
be built from (1) a kit; (2) new or used, or a combination of new
and used, parts; or (3) a vehicle reported for dismantling, as
required by Section 5500 or 11520, which, when reconstructed, does
not resemble the original make of the vehicle dismantled. A
specially constructed vehicle is not a vehicle which has been
repaired or restored to its original design by replacing parts.
Hope this answers some of your questions. I'm sure once you review this material, you will have additional questions. Ask us here at Club Cobra before you go through the process and we'll help you avoid problems.