34 Pa. Code § 23.141
(b) Construction. Horizontal tanks used for the storage of volatile or flammable solvents shall be made of galvanized steel, open hearth steel or wrought iron of a minimum gauge United States Standard, depending upon the capacity as given in the following table:
| Minimum Thickness Material | |||
| Capacity | Gauage Equivalent | Pounds per | |
| (in gallons) | Gauge | (in inches) | Square Foot |
| 1 to 560 | 15 | 5/64 | 3.125 |
| 561 to 1,000 | 12 | 7/64 | 4.375 |
| 1,101 to 4,000 | 7 | 3/16 | 7.50 |