Storage tank means any one or combination of stationary tanks, including pipes connected thereto, used to contain and accumulate regulated substances. The term includes only: 1. Underground storage tanks that are regulated pursuant to the federal Resource Conservation and Recovery Act of 1976, 42 U.S.C. 6901 et seq.; and 2. Aboveground storage tanks that have a storage capacity of at least 110 gallons but not more than 30,000 gallons, including, without limitation, aboveground storage tanks located over water and used to supply fuel at a marina or other facility.
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