I'm not sure of the older to newer change but a 72 will have to go thru every year. My 68 was exempt.moved to Phoenix had to go testing for a while then it got old enough to not be tested. They changed the law and had to get it tested again. Really pissed me off because this was just a toy and only towed out of the valley to be used. Moved it to my cabin when I got it and now two year registration and no testing.
I've got a 74 fj40 with sbc 383 and was worried about passing. But it turns out that 74 is the cut off year for not needing an underhood inspection just need to pass the idle test which is not a big deal if your motor is running right you can just lean out the carb a bunch to pass and then set it back afterwards. If the emissions thing scares you let me know and maybe I can take that cruiser of your hands.