B-1.1, r. 3 - Safety Code

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197. An owner who permanently ceases to remove petroleum products from an aboveground tank or has not removed products for 2 years or more must
(1)  drain petroleum products from the tank, piping and loading and unloading equipment; and
(2)  remove the tank, piping, motor fuel dispensers, loading and unloading equipment and leak and spill protection equipment in accordance with the requirements of Chapter VIII of the Construction Code (chapter B-1.1, r. 2).
In the case of a marine bulk plant, a tank supplying heating appliances or a storage system in a designated location, the requirement in subparagraph 2 of the first paragraph applies only if petroleum products have not been removed from the tank for more than 5 years.
O.C. 221-2007, s. 1.