If you boat in the great state of TEXAS, you are entitled to a rebate of the portion of gasoline cost used in the boat. The State of Texas Comptroller's Office collects $0.20 per gallon at the gas pump for road taxes. Since the boat uses no roads, then you may get the money returned to you. In order to receive the rebate, you must file form 06-106 to the State of Texas, and send in a copy of your receipts.
Here is your form: Texas Claim for Refund of Gasoline or Diesel Fuel Taxes
Don't forget to send me the 10% finder's fee for your savings! (humor)