Jasen,
If you go to the link below compiled by another member here, you'll see that several model years had separate California & 49 state model specifications, as well as "rest of world" engined 914s.
http://bowlsby.net/914/Classic/ModelNumbers.htmYou're correct that CA led the charge on smog control requirements for cars starting in 67-68 MYs. These smog requirements steadily increased, and are still increasing today. The 75 & 76 MY 914s received catalytic converters & other CA specific equipment to meet CA Emissions reqts. starting with the 75 MY (76's in CA fit all had cats), whereas the other 49 states didn't require those standards nor equipment.
Your 76 wears those tags and the original sales documentation should show one of the 476XXX model numbers for North America/49 states, being that it was sold new in SD. It would pass the 76 MY requirements as built for any of the other 49 states, but would not do so to the CA 76 MY limits as fitted from the factory without the CA specific gear. You're guy may be able to do some tweaking to get it to pass, but she'll run like crap.
I don't know if CA DMV has a special out-of-state car exemption process for bringing a non-CA car that isn't under the pre-75 smog certification exemption, which would allow you to smog it & register in CA using the 76 MY 49 state standards instead.
In the 1990's the state instituted a rolling date smog check exemption for classic cars over 30 years old, but unfortunately the froze it after just a few years at the 1975 MY. Ergo, 1976 MY & after cars are not exempt.
Since so few 76 MY 914s were built & perhaps 40% came in CA fitment, it's generally been harder for 76 914 owners to keep them "smog legal" in CA due to the lack of replacement parts when something fails. However, the non-CA 75 & 76 914s have slightly better performance than their CA bretheren, whereas there is less difference in the 70-74 MYs - except for the 73 CA 1.7L, which got choked down to only 72/69 HP vs. the original 70-72 & non-CA 73 1.7s at 80/78 HP, which is why they went to the 1.8 for 74-75. The Euro/ROW motors all had about 5 HP over their USA counterparts BTW.
I hope that clarifies what I was getting at with your 914.
Cheers!
Tom
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