There is a form to fill out.Send in the form and receipts. Make sure to wright boat gas on the receipts. I send mine after the first of the year.

I think you can contact the state comptroller's office for information and I think the form is on their website somewhere. The form instructions tells you everything you need to have when you submit your claim.
Jay

Great info, I was not aware of this!
My only question is how do they know the fuel is for your boat besides you writing "boat gas" on it?
;)

That is awesome! I've already filled up twice since the first of the year and actually didn't throw away the reciepts! Thanks