I found something from an unofficial source that matches what you’re saying, but no official documentation.
Does a New Car from Out of State Need a CA Smog Check?
(RESOLVED - Click To View) I bought a new car from out of state. It has less than 7500 miles on the odometer AND it meets the 50 state emissions (including California). Do I still need to get a California smog check? I'm a resident of California and will be needing to register it here.
www.smogtips.com
Since this makes no logical sense for anyone involved (the state and local government make no more money in taxes and registration fees and the air/environment is not being protected by doing a test on a brand new vehicle with the same emissions system it would have had if a California dealer sold it), the only way this could have been written into some law would be if a California dealer association lobbied for it to discourage people buying out of state.
The extra hoop of having to drive the vehicle 200 miles plus make a stop at a smog test station and pay for the certificate before registration would be a deterrent for many buyers.
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