Eddie, I don't know the answer to your question and it does matter since TX has no income tax so anything paid in CA will not be given credit for.  I think sale happened in TX so no CA tax. 

But what I am interested in is how does one TX beekeeper know if he got his bees back.  Could they not have been any bee returned?   Maybe CA bee substitutes or even illegal bees that got into CA thru border?