A vehicle is eligible for the CAP Vehicle Retirement Program only if its registration is current or not expired past 60 days. In this specific case it appears your Subaru's registration fees were paid but since the vehicle was never smog checked, the registration status would appear as "incomplete". If 60 days has passed since this vehicle's registration expiration date it would no longer be eligible for the vehicle retirement program.
Contact the BAR's CAP department for further information at 866-272-9642.