Which of the following vehicles is NOT exempt from a smog inspection?

The choice indicating that a vehicle title being transferred from employer to employee is not exempt from a smog inspection is correct because, under California smog check regulations, any vehicle that is being transferred in ownership typically requires a smog inspection unless it falls under specific exemptions. This includes situations where vehicles are sold, rather than simply changing the ownership between employer and employee, which does not constitute a typical sale transaction that would grant an exemption.

In contrast, rotary-powered vehicles, vehicles manufactured before 1976, and electric vehicles are often exempt from smog inspections under California law. Rotary-powered vehicles are treated similarly to other specialized vehicle types in terms of emissions criteria. Vehicles manufactured prior to 1976 are typically exempt due to their age and the fact that they fall outside the jurisdiction of most modern emission standards. Electric vehicles, being non-combustion and not producing tailpipe emissions, are also exempt from such inspections. Understanding these distinctions underscores why the title transfer scenario does not provide the same exemption from smog checks as the other vehicle types.