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Tank RemovalThe following steel storage tanks are excluded from the definition of underground steel storage tanks and are exempt from 502 CMR:3:00. 1. Farm or residential tanks of eleven hundred (1100) gallons or less capacity used for storing motor fuel for non-commercial purposes; 2. Tanks of eleven hundred (1100) gallons or less used for storing oil for consumptiveuse on the premises where stored; 3. Flow -through process tanks; 4. Storage tanks situated in an underground area (such as a basement or cellar) if the tank�is situated. upon or above the.surface of the floor.