B-1.1, r. 2 - Construction Code

Full text
8.51. A contractor or owner-builder may not install
(1)  an aboveground vertical tank, unless it rests on concrete or masonry foundations or on a bed of crushed stone, gravel, sand or a combination of those materials; or
(2)  an aboveground horizontal tank, unless it sits above ground level on a support of concrete, masonry or steel coated with an anti-corrosive material.
O.C. 220-2007, s. 1.