View source for Inheriting firearms, both within California and Interstate

For California, no-FFL transfer of inherited guns is limited to 'immediate family'; Federal law does not have that limitation.

=Inheriting Firearms=
Inheritance requires that the donor be actually deceased.  A gift in anticipation of death is '''not''' an inheritance.

==Within California==

[http://law.onecle.com/california/penal/27545.html Penal Code 27545] (old 12072(d)) requires using an FFL for most transfers.
 Where neither party to the transaction holds a dealer's
 license issued pursuant to Sections 26700 to 26915, inclusive, the
 parties to the transaction shall complete the sale, loan, or 
 transfer of that firearm through a licensed firearms dealer
 pursuant to Chapter 5 (commencing with Section 28050).

[http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=27875. PC 27875] (old 12078(i))  exempts '''inheritance''' from using an FFL inside California.   
 27875.  Section 27545 does not apply to the transfer of a firearm by 
 gift, bequest, intestate succession, or other means from one 
 individual to another, if all of the following requirements are met:
 
 (a) The transfer is infrequent, as defined in Section 16730.
 (b) The transfer is between members of the same immediate family. 
 (c) Within 30 days of taking possession of the firearm, the person to
 whom it is transferred shall forward by prepaid mail, or deliver in
 person to the Department of Justice, a report that includes
 information concerning the individual taking possession of the
 firearm, how title was obtained and from whom, and a description of
 the firearm in question. The report forms that individuals complete
 pursuant to this section shall be provided to them by the Department
 of Justice.
 (d) Until January 1, 2015, the person taking title to the firearm 
 shall first obtain a handgun safety certificate if the firearm is a
 handgun, and commencing January 1, 2015, a firearm safety certificate
 for any firearm, except that in the case of a handgun, an unexpired
 handgun safety certificate may be used.
 (e) The person receiving the firearm is 18 years of age or older.

and [http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=27920. PC 27920]
 
 Section 27545 does not apply to a person who takes title or
 possession of a handgun by operation of law if the person is not
 prohibited by state or federal law from possessing, receiving,
 owning, or purchasing a firearm and all of the following
 conditions are met:
   (a) If the person taking title or possession is neither a
 levying officer as defined in Section 481.140, 511.060, or
 680.260 of the Code of Civil Procedure, nor a person who is
 receiving that firearm pursuant to subdivision (g), (i), or (j)
 of Section 16990, the person shall, within 30 days of taking
 possession, forward by prepaid mail or deliver in person to the
 Department of Justice, a report of information concerning the
 individual taking possession of the firearm, how title or
 possession was obtained and from whom, and a description of the
 firearm in question.

[http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=16960. PC 16960] provides the definition of 'operation of law'
 As used in Article 1 (commencing with Section 26500) of
 Chapter 1 of Division 6 of Title 4, "operation of law" includes, but
 is not limited to, any of the following:
   (a) The executor or administrator of an estate, if the estate
 includes a firearm.
 ...  
   (g) A transmutation of property between spouses pursuant to
 Section 850 of the Family Code.
 ...

The appropriate form to report a '''firearm''' transfer is [http://oag.ca.gov/sites/all/files/pdfs/firearms/forms/oplaw.pdf Operation of Law or Intrafamilial Handgun Transaction Report]. 


=== Cannot transfer 'assault weapons' by inheritance ===

[http://law.onecle.com/california/penal/30910.html Penal Code 30910] (old 12285 (b))
   Except as provided in Section 30925, no assault weapon
 possessed pursuant to this article may be sold or transferred on
 or after January 1, 1990, to anyone within this state other than
 to a licensed gun dealer or as provided in Section 31100.

and PC 30915
 Any person who obtains title to an assault weapon registered
 under this article or that was possessed pursuant to subdivision
 (a) of Section 30630 by bequest or intestate succession shall,
 within 90 days, do one or more of the following:
   (a) Render the weapon permanently inoperable.
   (b) Sell the weapon to a licensed gun dealer.
   (c) Obtain a permit from the Department of Justice in the same
 manner as specified in Article 3 (commencing with Section 32650)
 of Chapter 6.
   (d) Remove the weapon from this state.

==Interstate==

Federal law exempts inheritance from using the FFL.  [http://codes.lp.findlaw.com/uscode/18/I/44/922 18 USC 922 (a)(5)]
 (a) It shall be unlawful -
 
 (5) for any person ... to transfer, sell, trade, give, transport,
 or deliver any firearm to any person ... who the transferor knows
 or has reasonable cause to believe does not reside in ... the
 State in which the transferor resides; except that this paragraph
 shall not apply to 
 (A) the transfer, transportation, or  delivery of a firearm made
 to carry out a '''bequest''' of a firearm to, or an '''acquisition
 by intestate succession''' of  a firearm by, a person who is 
 permitted to acquire or possess a firearm under the laws of the
 State of his residence, and
 (B) the loan or rental of a firearm to any person for temporary use
 for lawful  sporting purposes;

Note that this means 'Uncle Bob wanted me to have these' is not sufficient; Uncle Bob's wishes must have been in writing and specifically have named the recipients of his guns, or a court/probate action must have made that distribution.

Summary: Federal law exempts inheritors from using an FFL for interstate transfer of the inherited firearms, and California law also provides for that exemption - but only for immediate family (parent/child, grandparent/grandchild).

=== 2015 California Law Change - must send to FFL ===
[http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=27585. Penal Code 27585] now instructs us: 
   
 27585.  (a) Commencing January 1, 2015, a resident of this 
 state shall not 
 '''import into''' this state, 
 '''bring into''' this state, or
 '''transport into''' this state, 
 
 any firearm that he or she
 purchased or otherwise obtained on or after January 1, 2015,
 from outside of this state 
 
 '''unless''' he or she first has that
 firearm delivered to a dealer in this state for delivery to
 that resident pursuant to the procedures set forth in Section
 27540 and Article 1 (commencing with Section 26700) and
 Article 2 (commencing with Section 26800) of Chapter 2.
There are exceptions for several things, but inheritance from persons not within an 'immediate family' is not one of those.

That is, if one inherits one or several guns from a resident of another state (not California), and the deceased is not related to the beneficiary as parent/child or grandparent/grandchild, California law now requires that the guns be delivered to a California-licensed FFL.  The beneficiary may not take possession out of state and bring the gun(s) into California.