California Penal Code § 26515

Penal Code
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Section 26500 does not apply to the sale, lease, or transfer of a firearm if both of the following conditions are satisfied: (a) The sale, lease, or transfer is made by a person who obtains title to the firearm by any of the following means: (1) Intestate succession or bequest. (2) As the beneficiary of a trust that includes a firearm. (3) As a surviving spouse pursuant to Chapter 1 (commencing with Section 13500) of Part 2 of Division 8 of the Probate Code. (4) As decedent’s successor pursuant to Part 1 (commencing with Section 13000) of Division 8 of the Probate Code. (b) The person disposes of the firearm within 60 days of receipt of the firearm.

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