GT-40 heads will have smog stuff. But I have no idea how that state is as far as putting stuff on the car from different year cars or different model cars. GT-40 heads will pass smog on a cobra or an explorer, but if they're on your car that didn't come with them from the factory, you may have an issue. Hopefully someone else in cali can give you better insight on that. As far as porting stock heads, you probably won't pick up much unless you get some thumpers or those power heads that cnc port the stockers. Yours may even have E6 heads which are worse than the E7 heads on the 87 and up cars. Not sure if they can be ported the same or not if that is what's on there.
Yea the 87 and up had smog pumps. Any head that says 50 state should have the provisions for the smog pump tubes on the backs of the heads. And GT-40 heads should have them too... the stock take-offs at least.
At least some of the GT40X aluminum heads have the smog port but I know nothing about a being 50 state legal, they pass in VA but that doesn't help you any. They are good reliable heads even with the standard Ford valve train on them but the price vs. performance on them is not really cheap compared to a used TF head.