California does not have rolling smog exemption and OP hasn't specified his location. Yes many places have a exemption of X number of years (I think I've seen anywhere from 15-30 years old) for emissions compliance, California is not one of them. There are a few counties that ignore the regulations but they're usually in the middle of nowhere.
All vehicles produced 1976 and later must comply to emissions regulations and go through regular testing every 2 years. Even cars built as far back as 1968 must have emissions equipment (that's why there's no USDM 1968 Porsche 911S), however unless they're being imported and registered for the first time nobody will check after it's been registered.
1976 BMW 2002, Datsun 280Z, Lamborghini Countach? Smog every two years. Brand new LS engine and Chevy OEM ECM in a 1989 Miata? Smog every two years after you've received referee certification. If my FA20 doesn't last I'd love to go rotary, a nice little 13B. Nope, engine older than chassis.
Show up to a California DMV with a vehicle imported from overseas built after 1975, they'll take one look at the VIN and require a CHP inspection and to get CARB/BAR emissions certified. Lots of stories on the internet about it, the guys with EDM BMW's seem to be the most thorough about detailing the process online.
Source:
http://www.arb.ca.gov/html/master_fa...t_cars_faq.htm
I just tried to google and see if anyone has a legally imported and registered R32 in California under the 25 year rule and came up blank. Wouldn't mind seeing some success stories if they do exist.
Edit: I've heard whispers of California street legal R32's existing but I think they were brought in by Motorex, maybe Mav's buddy is one, maybe he "lives in florida" which seems not to give a flying fuck about what you drive.