California Penal Code § 27125

Penal Code
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Article 1 (commencing with Section 26700) and Article 2 (commencing with Section 26800) do not apply to the sale, delivery, or transfer of firearms if all of the following conditions are satisfied: (a) The firearms are unloaded. (b) The sale, delivery, or transfer is made by one dealer to another dealer, upon proof of compliance with the requirements of Section 27555. (c) The firearms are intended as merchandise in the receiving dealer’s business.

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