[overscore]

That article (from 1979) indicates that the only legal restriction is that it must be dispensed into an approved container.

More recent advice from the API indicates that fire codes usually restrict the storage of more than 25 gallons (~95 L) at home. Many people in rural areas would have orders of magnitude more than that.

So it seems that, in the US at least, it's not illegal all over.

API Source: https://www.api.org/oil-and-natural-gas/consumer-information...

[bluGill]

Farmers all have their own fuel supply. Mostly diesel, but also gasoline can be in the tanks. The local oil dealer will keep the tanks full.

These tanks are outside, though they could start the building near them on fire if something happened.