Capt.: I believe underground vs. above ground tanks is a state not federal mandate. You'll need to check with Georgia, pretty sure in Ohio it's underground for commercial.
Not trying to bore you, but...small time operations that are not directly owned/controlled by oil companies are called jobbers. Mom and pop jobbers are dropping by the wayside because they cannot move enough product to stay viable given all the requirements, insurances, fees, and taxes. Larger jobbers are gobbling them up leaving two major players in the business...Big Oil companies and large jobbers.
I'm not saying it can't be done, but you would be bucking the trend to pull off a mom and pop operation producing and distributing your own product.
Good luck to you, it's the American spirit to dream and accomplish great things.
