From what I know, his car falls under the kit car rules. If his car is a 2004 it must meet 2004 emissions. If you read them, forget about the earlier exemption you can not be grandfathered on a 2004.
Also the office I went to will not change the make in any way. It would be impossible to change years with a VIN already in place. Oh, Georgia does search out of state records even on non 17 digit VIN numbers. They did it to me. Just thought I would throw that out, I know that does not apply here.
Go to page 99.
http://motor.etax.dor.ga.gov/forms/p...les_Manual.pdf
I feel for you DDonald!!!