Not many boaters know that the 18 cent tax you pay per gallon of gasoline that is used to power your boat when offshore more than 3 nm is refundable. Even if you buy your gasoline at the marine fuel dock this tax is included in the price. So how do you go about getting this refund?
First save all of your gasoline receipts when you fill up your boat. Make sure they have the number of gallons of fuel on the receipt as this refund is based on gallons not dollars. Keep a log of your trips for the year and how much fuel was used outside of 3 nm this is easy if you get in the habit. When the year ends gather your receipts and log book then go to the California State Controllers Office gasoline tax refund website
California State Controller's Office . You will find the refund claim form SCGR-1 and Schedule A Invoice summary forms you will need to fill out. In addition most questions you have will be answered there.
The forms are very easy to fill out, the schedule A lists the number of gallons you bought from each supplier by city. This is easily calculated from your receipts. The Refund claim form asks your name, address, phone number, Gallons purchased, refundable/non-refundable gallons, how you used the fuel, and how you determined the refundable number of gallons.
You fill out the forms and send them in. Only the forms need to be sent, keep your receipts and log in case you are asked to provide proof for four years.
I just finished filling out the form for 2007 for my usage, I was missing 4 receipts

so I did not include them in the total I submitted.
My refundable fuel usage for 2007 was 1,967 gallons for a refund of $354.06, well worth my effort!
I will post up when I get the check.