Section 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.