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[Mssr. Eleganté]

...Also if I do not want to waste money on the COE and I purchased say about 3 C&R handguns from out of state, will I be subject to the one gun per 30 day nonsense?

If you purchase them while you are physically outside of California and then transport them back to California then you are not subject to the 1 handgun in 30 day nonsense. You only need a C&R FFL for this, not a COE. You just need to report the handguns to CalDOJ within five days of returning to California with them. The C&R handgun report form can be downloaded off of CalDOJ's web site. There is a $19 fee per handgun.

If you order 3 C&R handguns from out of state and have them shipped to a local California dealer for the transfer then you will still be subject to the 1 in 30 days nonsense unless you have both the C&R FFL and the COE.