N.Y. Comp. Codes R. & Regs. tit. 6, § 598-1.3
(aa) In contact with the ground means:
(az) Tank system means the tank, all associated piping, ancillary equipment, fill port catch basins, containment sumps, secondary containment, and any other containment equipment. This term includes all tank compartments as well as interconnected tanks where hazardous substance can flow between the tanks. This term does not include:
(bd) Underground storage tank system or UST system means a tank system that has ten percent or more of its volume beneath the surface of the ground or covered by materials (e.g., backfill, concrete encasement). This term does not include a tank system situated in an accessible area. A tank system that is covered by materials does not include a tank system where the tank is completely above the surface of the ground or in an accessible area, and is:
The following is a list of terms and definitions which will be used in this Part: