I am not a lawyer or Calif resident but the way I understand it there are basically three ways.
1-Old gun previously on the register being resold
2-Gun purchased by LEO or other entitled entity being resold.
3-Gun brought in legally by a new resident who had purchased / owned it before relocating to CA and being resold.
AFAIK, but could be wrong, you cannot simply buy out of state and ship in to FFL.
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"Is there anyway I can write my local gun store off on my taxes as dependents?"
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