For purposes of Subtitle I of the Resource Conservation and Recovery Act, this is any tank used to store petroleum or hazardous substances regulated under the Comprehensive Environmental Response, Compensation, and Liability Act, the volume of which is 10% or more beneath the surface of the ground. This does not include, among other things, any farm or residential tank of 1,100 gallons or less capacity used for storing motor fuel for noncommercial purposes, tanks used for storing heating oil for consumptive use on the premises, or septic tanks.