Disconnect the tank from the oil furnace. In some states, this job must be performed by a licensed heating oil service provider. The mechanical steps you must take to disconnect the tank from the burner vary according to the manufacture and installation of both components.
Hire an oil recycler to pump out the tank and get a receipt. Most states require certification that the tank is empty. The EPA considers tanks empty when they contain less than 1 inch of residue. Old tanks that contain more than 1 inch of sludge may have to be physically cut open to meet this requirement.
Disconnect and seal all plumbing, including vent lines, connected to the oil tank. The location and fitting of this plumbing varies from installation to installation. This job is usually done by an oil tank removal service.
Hire an oil tank removal service to excavate and physically remove the tank with a backhoe. Some states, including North Carolina and New Jersey, have established environmental funds to offset the cost of the environmental cleanup of leaking oil tanks. To qualify for these funds, homeowners must document every step of the closure and removal process.