Don't know the specifics of Kali state laws on Class III but Federal law says you can own an SBS (short barrelled shotgun) if you qualify. 4V50 Gary or others can fill you in on specifics of Kali law.
The special tax stamp is what the $200 tax actually is that you hear about all the time concerning Class III items. Any time a Class III item is transferred (between individuals or states) a tax stamp is required to the federal government. Go to the BATF website for more specific information from the source
http://www.atf.treas.gov