1980 - 280z 10th... One of the 3000
 

I'm getting a 280z which has been parked in a gurage in SF since 1981 with less than 10k miles. Can someone please advice the steps I should take to get this beauty on the road....

Start by downloading the FSM from XenonZcar.com S130 Factory Service manuals.

1. Make sure all Non-op fees were paid, or register it another state. Otherwise 35 years of non-operational penalties may kill your wallet.
2. Find out why it's been off the road for 35 years.
3. Flatbed tow it to wherever your destination is. DO NOT try to start the car or turn over the engine unless the previous owner can prove it was run periodically.
4. Be prepared to replace all of the rubber lines: fuel, coolant, brake, clutch, vacuum, etc.
5. Drain & refill the oil & coolant.
The following is if the car has not been run.
6. Drop and drain the gas tank.
7. Expect to send the fuel injectors off for cleaning.
8. Rinse hard fuel lines with an appropriate solvent to remove varnish from old gas. Rinse brake & clutch lines (and brake calipers) with mineral spirits.
9. Expect to rebuild the brake master cylinder. If it's a manual, expect to replace the clutch master & slave.
10. Remove the spark plugs and take off the valve cover (Expect to replace the valve cover gasket.). Place a small amount of oil in each cylinder, just a squirt of oil from an oil can. Cover each cam lobe with oil.
11. Try to turn the engine over by hand with the spark plugs out.
12. If it turns, do a cold adjustment on the valves and test compression.
13. Replace tires if they are dry-rotted or over 10 years old.

Once everything checks out, put it all back together. Bleed the brakes & clutch. Get some fresh gas & plugs, and start it. Get a temporary permit to operate. Take it to the smog station but don't get an official test. You can have them test to see if it passes. Get anything fixed, and then go for an official test. That way it doesn't get labeled as a gross polluter.

Good luck.

Thanks Steve for your advice, I'll make sure to follow it step by step.. BTW I just found out it is 1979 ZXR which has been Parked in the gurage since 1985. Low mileage are genuine and interior is absolutely flawless. I guess restoration steps would still be the same. Do you've any idea what kind of cost I should expect for all that work?

It could be a little, or it could be a lot. You haven't given any information to estimate cost.
Did the previous owner keep up on the registration or PNO fees?
Did the previous owner take care of the car while it was stored?
Why was it off the streets for 30+ years?
Is the body sound?
Do you know how to turn a wrench?
Do you have friends that know how to turn a wrench and can read a factory service manual? (XenonZcar.com S130 Factory Service manuals)
Do you have a place to work on the car?
The more you can do yourself and the less that wrong, the lower the cost will be.
With no decent backstory, no detailed photos, and no assessment of the mechanical condition, there isn't even a starting point to estimate cost.

Join ZONC (ZONC.org | Z Owners of Northern California). Ask around about who is the most knowledgeable and helpful S130 enthusiast in the club who could help you. Explain the backstory to that person and have him/her look over the car.