Well, unfortunately I get screwed again in CA. At http://www.sco.ca.gov/ardtax_gastax_....html#sect2671
under the Gas Tax Refund General FAQ it says:
Is a refund available for the tax paid on gasoline used in a vessel?
Refunds of the tax paid on gasoline are available if the vessel is used in the ocean beyond the three (3) mile limit. Refunds of the tax paid also are available if used in propelling a vessel operated by its owner on waters located on private property owned or controlled by the claimant.
I have my receipts from 2010. A log of good they are going to do me.