N.Y. Comp. Codes R. & Regs. tit. 21, § 1262.54
No cargo tank compartment shall be completely filled. There shall be sufficient space remaining to allow for expansion of the contents to prevent distortion or leakage, and in no case shall the free space be less than two percent of the capacity of the tank. Each tank compartment shall be fitted with a sealed gauge marker set to indicate the maximum permissible capacity.