As I understand it from a recent sale the law on who has to smog the 
vehicle has been changed. The sellor now has to provide the smog certificate!
You might want to go ahead and smog the vehicle as you have the parts to 
restore it to stock. Remember that in CA the test is whether or not the 
original equipment is implace not whether the modified version produces 
lower smog levels (sic).

good luck Craig