I do not know the answer. You should look through the SCCA rule book for rules regarding exhaust exit locations. I would think the exit location needs to be behind the driver in all classes. In autocrossing, all cars must be muffled (though many are muffled very loosely). Our rallies don't follow SCCA rulebooks. Rally vehicles for FG rallies must follow all DOT laws for vehicle setup. If you are going to do some pro style rallying, check out Rally America's rulebook since SCCA does not do pro rally anymore.
Curt Rosentengel, FG Speed Coordinator