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i passed my inspection w/ no air bag. i replaced my steering wheel w/ a jdm teggy wheel (which is also smaller than the stock wheel) w/ no SRS. i just took the clip out of the gauge cluster so that the SRS light wouldn't light. i passed w/ no problem. usually i think the inspectors don't even know you have an aftermarket steering wheel.
Rule is: Airbag light cant be on........thats it. of course you cant have the bag hangin out the damn steerin wheel.....but you get the idea.....make sure that lights off.