Although it is done often, most state Fire Codes PROHIBIT the use of DOT tank vehicles and tank cars as “Flammable Liquid Storage Tanks.” We call this “dropping trailers,” and my 2014 Article “Dropping Trailers of Flammable Liquids” got quite the debate going. But trust me, there are sound engineering reasons why we can not and should not use DOT shipping containers as “flammable liquid” storage tanks. In this article, I provide those sound engineering reasons. Hint: Materials of Construction!
NOTE: this unsafe practice can also have an impact on PSM/RMP coverage!
Here is the OH Fire Code language (mimics the IFC)
(emphasis by me)