Here is the California Penal Code statute section for Grand Theft:
Grand theft is theft committed in any of the following cases:
(a) When the money, labor, or real or personal property taken is
of a value exceeding four hundred dollars ($400), except as provided
in subdivision (b).
(b) Notwithstanding subdivision (a), grand theft is committed in
any of the following cases:
(1) (A) When domestic fowls, avocados, olives, citrus or deciduous
fruits, other fruits, vegetables, nuts, artichokes, or other farm
crops are taken of a value exceeding one hundred dollars ($100).
(B) For the purposes of establishing that the value of avocados or
citrus fruit under this paragraph exceeds one hundred dollars
($100), that value may be shown by the presentation of credible
evidence which establishes that on the day of the theft avocados or
citrus fruit of the same variety and weight exceeded one hundred
dollars ($100) in wholesale value.
(2) When fish, shellfish, mollusks, crustaceans, kelp, algae, or
other aquacultural products are taken from a commercial or research
operation which is producing that product, of a value exceeding one
hundred dollars ($100).
(3) Where the money, labor, or real or personal property is taken
by a servant, agent, or employee from his or her principal or
employer and aggregates four hundred dollars ($400) or more in any 12
consecutive month period.
(c) When the property is taken from the person of another.
(d) When the property taken is any of the following:
(1) An automobile, horse, mare, gelding, any bovine animal, any
caprine animal, mule, jack, jenny, sheep, lamb, hog, sow, boar, gilt,
barrow, or pig.
(2) A firearm.
(e) This section shall become operative on January 1, 1997.