I think the exhaust has to exit out from under the vehicle as well. Just dumping after the rear axle is probably not legal either. Think about from the point of view that if they need to put the emission's probe in the exhaust then they will look for the pipes to exit. I don't think it's worth the cost to do a true dual exhaust that exits the rear of the car. It's not cheap and you won't really pick up any power over a 3" cat-back. In fact, the 3" cat-back will help pull the exhaust out from each side better.
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69 Z28 JL8 4 wheel disc brakes - being restored
09 Silverado Z71
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