Info here:
http://www.bar.ca.gov/01_ConsumerAct...SmogCheck.html
Good luck coming here. Worst time in the history of the state to be moving in, and the smog check system is the least of your worries.
AFAIK, Tacomas are all 50 state, and since it's an '06, you might be off the hook anyway.
As for the sales tax, only if you bought it with the last year and brought it into California. This rule prevents buying from out of state to dodge the taxes and does not appear to apply to those like you moving into the state:
http://www.dmv.ca.gov/pubs/brochures/howto/htvr9.htm