As was discussed on the other forum, your friend simply fills out a registration form for the guns and sends it, with $19 for each gun, to the California DOJ and it's done. If you're not going to believe us anyway, stop wasting your time and ask a lawyer.
You were given the exact information you needed:
http://ag.ca.gov/firearms/forms/pdf/Cfl2007.pdf
Page 37:
Sales, Loans, or Transfers of Firearms
It is unlawful for a person who is not a licensed firearms dealer pursuant to Penal Code section
12071, to sell, loan, or otherwise transfer a firearm to a non-licensed person unless the sale, loan,
or transfer is completed through a licensed firearms dealer. (Penal Code §§ 12071, 12072, 12082.)
Exceptions
1) The dealer licensing and reporting requirements
do not apply to the sale, lease, or
transfer of any firearm in the following instances (Penal Code § 12078(u)):
• Firearms obtained by individuals through operation of law, such as:
- the executor or administrator of an estate;
- a trustee in a bankruptcy proceeding;
- an assignee for creditors;
- a receiver for an estate in receivership;
- a surviving spouse;
- a transfer of property between spouses.
NOTE: Concealable firearms obtained by any of the preceding means must be reported to the
Department of Justice on forms provided by the Department of Justice. (Penal Code § 12078(i)(1).)
- a levying officer as defined in sections 481.140, 511.060, or 680.260 of the
Code of Civil Procedure;
- firearms received by the family of a police officer or deputy sheriff from a local agency pursuant
to section 50081 of the Government Code;
- the transfer of a firearm by a law enforcement agency to the person who found the firearm
where the delivery is to the finder pursuant to Article 1
(commencing with section 2080) of Chapter 4 of Division 3 of the Civil Code;
• Firearms obtained through intestate succession or by bequest, sales or transfers
between “immediate family” members. Immediate family means parent and child,
and grandparent and grandchild. (NOTE: Individuals who receive a concealable
firearm in this manner must obtain a Handgun Safety Certificate. The acquisition of a handgun
in this manner must be reported within 30 days to the Department of Justice on forms
provided by the Department of Justice.)
(Penal Code §§ 12078(i)(1)(B), 12078(c)(2)(A).)