N.Y. Gen. Bus. Law § 303

§ 303. Standard test and storage of refined petroleum and kerosene\noil. Refined petroleum or kerosene oil shall not be kept on sale or\nstored in any such city, the fire test of which shall be less than one\nhundred and ten degrees Fahrenheit, determined by authorized inspectors\nusing G. Tagliabue's or other improved instruments; and the barrels or\npackages containing the same shall be legibly stamped or marked with the\ninspector's official stamp or mark. If stored above the cellar or\nbasement of any building and in barrels of not over forty-five gallons\neach, or in metallic vessels or tanks for the convenience of retailing,\nthe quantity so stored shall not exceed the contents of ten barrels,\nunless packed in hermetically sealed metallic packages, when such\nquantity shall not exceed one hundred barrels. If stored in cellars or\nbasements surrounded by walls of brick or stone, and at least two feet\nbelow the level of the sidewalk, street or adjacent land, such quantity\nshall not exceed the contents of one hundred and fifty barrels, unless\nstored in warehouses specially adapted for the purpose pursuant to this\narticle. No more than five barrels thereof shall be kept or stored in\nany building occupied wholly or in part as a dwelling.\n Not more than ten barrels of benzine or naphtha shall be kept or\nstored in any building, and not more than three barrels thereof in any\nbuilding any part of which is occupied as a dwelling.\n This and the preceding section shall not prevent the storage of crude\nor refined petroleum in wrought-iron tanks detached from any building\nand especially adapted for that purpose, or in other tanks so\nconstructed that the top is at least two feet below the street or the\nadjoining land and covered with at least one foot of earth, and\nappurtenant to or connected with a refinery, with the approval of the\ninspectors of buildings, fire marshal or other proper authorities.\n