Put simply it doesn't matter what the law is, the only way I know a shop def won't inspect your car is if you don't have cats. They won't touch it becuase fines range anywhere from $500 to $10,000. You might get a problem somewhere but ask before they inspect it so you don't lose the money. THen go somewhere that will. As far as I am aware the Tailpipes are purely cosmetic.
Also an extra $20 in someone's hands can go a long way. Proir experiance.