Delaware Code § 7-7404

Exemptions
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The following classes of tanks are exempt from this chapter with the exception of the application of §§ 7406 and 7409 of this title:
(1) Agricultural and residential tanks of 1,100 gallons or less used for storing motor fuel for noncommercial purposes; and
(2) Tanks containing heating fuels of 1,100 gallons or less which are used for consumptive purposes on the premises where stored.

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