I read an article in Waterski Mag, March 2006 issue, page 24, about getting a fuel tax refund for recreational boating. Of course CA, NV or AZ are not on the list of paticipating states, but TX and NC are on there. Here is the link.
http://www.americanboating.org/fueltax.asp
http://www.americanboating.org/fueltax.asp