This PDF should help you:
http://www.smogcheck.ca.gov/ftp/pdffacts/vehicle_model_years_subject_to_smog_check.pdf
From my reading of the chart, it appears that the smog check the owner did should be (or should have been) tied to the initial registration of the car in the 31st state.
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http://i7.tinypic.com/24ovngk.jpghttp://i7.tinypic.com/24ow0id.jpg
06 987S- Sold
Carrara White / Black / Black/Stone Grey Two-tone
05 987 5-speed - Sold
Midnight Blue Metallic / Metropol Blue / Sand Beige
06 MB SLK350- Lease escapee
Iridium Silver Metallic / Black
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