Your use of the adverb "probably" followed by the affirmative "how to" of getting around a smog is contradictory. You cannot absolve any responsibility of the law by making your own contract. Life just doesn't work that way. Now if the buyer AGREES to it and follows through that's one thing. If he agrees to it then decides to chase you for the repairs, under state law, he is entitled to that.
There is an interplay here between a statute and a person's inherent right to structure and commit to a contract. Whether that means you need to specifically state in contract that the car is "non-operational", "for parts only", or some other phrase (someone do some sleuthing), I am almost positive that there is contractual language that will allow me to characterize that car as a hunk of steel and sell it to you, without being liable for it's ability to pass smog.
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