Their is alot of debate/interpretation on this subject.
They have pics to demonstrate the descriptions. Easily available to find on google.
IT’S THE LAW - USCG: 183.550 Fuel tanks: Installation (a) Each fuel tank must not be integral with any boat structure or mounted on an engine Each fuel tank intended to be permanently installed, must be made as a separate component and then installed in the boat. Portions of a boat’s structure, i.e. hull surfaces, bulkheads, stringers, floors, decks, frames, etc., may not form part of a fuel tank. Fuel tanks glued, bonded or foamed-in-place are not considered integral and are therefore acceptable. However, that installation must comply with the applicable portions of this regulation. Fuel tanks may not be mounted on an engine, except if the engine is part of a portable piece of equipment that is not permanently installed in the boat. If a fuel tank is removed from an engine to be installed in the boat, the installation must comply with the requirements of this standard. Particular attention is directed to the fuel tank vent requirements and the requirements for all openings to be in or at the topmost surface. Many tanks installed on engines have a bottom fuel supply; this fuel tank is not acceptable for installation in a boat. TO COMPLY Each fuel tank is not integral with any boat structure. There is no fuel tank mounted to a permanently installed engine
IT’S THE LAW - USCG: 183.550 Fuel tanks: Installation. (c) Each fuel tank must not support a deck, bulkhead, or other structural component. A fuel tank is not permitted to be a structural part of a boat to the extent that it provides support for a deck, bulkhead or other boat structure. To determine whether the intent of this regulation is met, the following question must be answered in the affirmative - Is the deck, bulkhead or other structural component properly supported to function as intended with the fuel tank removed? If the answer is no, the tank is providing support that is not acceptable. It is not intended to prohibit incidental contact of a deck, or hatch with a fuel tank, or to prevent the use of protective covers or panels for fuel tanks. The Coast Guard has also accepted fuel tanks specifically designed to be walked or sat upon: Protective mats or panels resting on the tank top to provide a walking surface have also been accepted by the Coast Guard. TO COMPLY The fuel tank does not support a deck, bulkhead, or other structural component. The structure will not collapse if the tank is removed.