I know my friends dont do it completly legally... of course have both titles and what not but im pretty sure it is still registered as the frame is sits on not the cab thats on it.. so if you have a tacoma it will pass smog like the 80 does since its not ob2 with a plug as far as that goes as far as being pulled over and the cop saying you have a tacoma? i dont know. My friend also has done a cab swap onto a runner frame with a hilux body and did it to oposit way so he doesnt have to pass smog.. so i guess it just depends..