W. Va. Code § 22-17-3
(e) “Owner” means:
(h) “Regulated substance” means:
(k) “Underground storage tank” means one tank or a combination of tanks, and the underground pipes connected thereto, which is used to contain an accumulation of regulated substances and the volume of which, including the volume of the underground pipes connected thereto, is ten percent or more beneath the surface of the ground, but does not include:
(9) Storage tanks situated in an underground area such as a basement, cellar, mineworking, drift, shaft or tunnel, if the storage tank is situated upon or above the surface of the floor.
The term “underground storage tank” does not include any pipes connected to any tank which is described in subparagraphs (1) through (9).