Is it legal? No, it's not legal to delete cats in any state. I think the question that you're really looking to answer is whether or not you'll get caught! As fragdude explained that depends on where you take your car and whether or not they do a visual check along with the tail pipe check. I've had three smog inspections since I moved to Cali and not once did they do a visual on my Boxster or SUV.
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2000 Boxster S - Gemballa body kit, GT3 front bumper, JRZ coilovers, lower stress bars
2003 911 Carrera 4S - TechArt body kit, TechArt coilovers, HRE wheels
1986 911 Carrera Targa - 3.2L, Euro pistons, 964 cams, steel slant nose widebody
1975 911S Targa - undergoing a full restoration and engine rebuild
Also In The Garage - '66 912, '69 912, '72 914 Chalon wide body, '73 914
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