I'm not sure about the California smog laws. However, I am familiar with selling a used vehicle. When you write up the sales agreement, use the term: "as-is, where-is" instead of just "as-is." Trust me, this will protect you.
Check out this link. It seems there is no provision in California for selling vehicle as is. I would write up a sales contract and have it notarized after its signed and witnessed. State that the buyer is aware of the emmissions situation and is taken full responsability.
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