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Gifting you need to use an FFL to transfer like anyone else.
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Actually, no - transfers between members of an immediate family are exempted from the FFL requirement. 2C:58-3b(2)(a) says "The provisions of this paragraph shall not apply if the transaction is between members of an immediate family as defined in subsection n. of this section". Subsection n defines immediate family as "For the purposes of this section, "immediate family" means a spouse, domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), partner in a civil union couple as defined in section 2 of P.L.2006, c.103 (C.37:1-29), parent, stepparent, grandparent, sibling, stepsibling, child, stepchild, and grandchild, as related by blood or by law."
So, the correct way to transfer a rifle or shotgun to your wife is to fill out a Certificate of Eligibility, make two copies, you each sign them, and you each keep a copy. That's all.