Penal Code PC § 26565
Section 26500 does not apply to any sale, delivery, or transfer of firearms that satisfies all of the following conditions:
(a) It is made by a person who resides outside this state.
(b) It is made to a person licensed pursuant to Sections 26700 to 26915 , inclusive.
(c) It is made in accordance with Chapter 44 (commencing with Section 921 ) of Title 18 of the United States Code and the regulations issued pursuant thereto.