[jhv48]

If it has a current sb100 exemption sticker (and, yes, do check with DMV just to make sure) the smog exemption will stay with the car and you will never need to smog it. It will be registered and charged as the year it was completed. You will owe sales tax and registration fees on the purchase. They will be based on the year of completion so get ready for $$$$$$$.

If it does not have an sb100 exemption, then you must either pass the smog test for the year the car was BUILT, or wait till Jan 2 and get an sb100 exemption for it.