We've contacted the DMV on this matter in the past. They have instructed us that vehicles which have been registered as Planned Non-Operation (PNO) do not require a smog check when they are being sold. The reason being that the vehicle does not pose a smog check problem or air quality concern since it is not being driven on public roadways.
The car will need a smog check when you or the new owner decide to remove the PNO status.
