No. Current State law does not require the homeowner to remove an underground storage tank for home heating oil. Tanks must be removed if they have been identified as leaking or if they have not been used in the previous 24 months. The oil can only be used for heating the building and domestic hot water. If the tank supplies fuel for other equipment such as an emergency generator, other guidelines become effective. The tank can remain in place but must meet requirements for corrosion protection and annual testing for leaks. However, if you are selling your home, you must remove the tank prior to obtaining a Smoke Detector and Carbon Monoxide Detector Compliance Certificate.