Just checked with DMV.
If a vehicle is older than 1975 model year, it does not need to be smogged.
In typical California fashion, the requirements for 1976 and newer vehicles vary by county. Some counties require smog checks every two years, while others are "once when you buy it, once when you sell it". Transfering a vehicle between counties just adds another layer of complexity.
Oh, the cost for the check is about $66 and another $8.25 for the "license" for a total of about $75-80.

Right now I'm so confused!

Ed

1990 YJ 4.2L Carb, 31x10.5.15, AX-15, Mostly Stock (The Red Sled)
2008 F-350 Superduty 4x4 350 HP/650 TQ (The Tow Beast)