Enacts new GS 105-106A to provide for quarterly refunds to a marina of the excise tax the marina paid during the preceding quarter on gasoline purchased to operate a boat or other marine vessel. Restricts application of the refund to gasoline delivered at the time of purchase into a storage facility that is marked “For Boat Use Only” or another phrase that makes it clear that the fuel is not to be used to operate a highway vehicle. Also authorizes a quarterly refund of the excise tax paid during the preceding quarter by a person who purchases and uses motor fuel to operate special mobile equipment off-highway. Provides criteria for calculating the amount of the refund. Makes conforming changes to GS 105-449.106. Effective July 1, 2011, and applies to motor fuel purchased on or after that date.