A bill of sale stating your Toyota 4Runner is purchased as-is and without a smog check would be invaluable in terms of your requirement to smog test this vehicle before selling it to a private party. A bill of sale stating explicitly the vehicle, in the condition sold, will not pass a smog check, can not be driven, agreed to and signed by the buyer might discouraged him/her from law suit in the future. We are not attorney and this information is not intended as legal advise. Your option is to sell the vehicle to a non-private party such as a car dealership or junk yard.
Section 24007 (b)(2) of the Vehicle Code states it is the responsibility of the seller to provide a valid smog certificate at the time of delivery of the vehicle. Therefore the seller is always responsible for the smog certificate even if they mention the car is sold "as-is", or "for parts only", or even in non-operational status. The law doesn't recognize an "as-is" sales as it applies to the smog check.
