Question. If I was to gift one of my children a rifle and they live out of state What is the process ? Lets say I'm going to visit them and bring a rifle or two,  to go shooting. And i decide to gift them one while I'm there visiting.  

Any transfer to an out of state resident requires you to go through an FFL. Unless you gave them the gun before they moved out of state then all you would have needed is a COE which you are not required to keep

Yep. That's how I handled bringing my rifle back from MD. My Dad "gave" it to me before I joined the Navy and I reclaimed it this past summer. It was already mine so I was just bringing it home.

COE which you are not required to keep

 we aren't? i thought we had to keep a record of them?

 we aren't? i thought we had to keep a record of them?

 

You are only required by law to keep COE's if you are a firearms dealer. You "may" however send it into your chief of police if you so choose to.

 

 

2C:58-3 b.Firearms purchaser identification card.  No person shall sell, give, transfer, assign or otherwise dispose of nor receive, purchase or otherwise acquire an antique cannon or a rifle or shotgun, other than an antique rifle or shotgun, unless the purchaser, assignee, donee, receiver or holder is licensed as a dealer under this chapter or possesses a valid firearms purchaser identification card, and first exhibits said card to the seller, donor, transferor or assignor, and unless the purchaser, assignee, donee, receiver or holder signs a written certification, on a form prescribed by the superintendent, which shall indicate that he presently complies with the requirements of subsection c. of this section and shall contain his name, address and firearms purchaser identification card number or dealer's registration number.  The said certification shall be retained by the seller, as provided in paragraph (4) of subsection a. of N.J.S.2C:58-2, or, in the case of a person who is not a dealer, it may be filed with the chief of police of the municipality in which he resides or with the superintendent.