I stumbled onto this at the VA Department of Game and Inland Fisheries website.
"Starting July 1, 2000, gasoline and diesel motor fuel purchased and used in a recreational or pleasure boat or ship is eligible for a complete refund of the Virginia motor fuel tax that was paid. The Virginia tax is 17.5 cents per gallon and 16 cents per gallon for diesel."
Why hasn't the commonwealth been advertising this? Hmm.
34 minutes ago