30 CFR § 57.4460
Storage of flammable liquids underground.
(a) Flammable liquids shall not be stored underground, except--
(1) Small quantities stored in tightly closed cabinets
away from any heat source. The small quantities shall be stored in safety
cans or in non-glass containers of a capacity equal to or less than a safety
can. Each cabinet shall be labeled "flammables."
(2) Acetylene and liquefied petroleum gases stored in
containers designed for that specific purpose.
(b) Gasoline shall not be stored underground in any quantity. See MSHA's Program Policy Manual