For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements:
A. "Control" means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If "control" is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the filing of the application for a dealer's license by the person claiming "control".
B. "Maintaining" means same as "control".
C. "Storage capacity" for a Class A licensee means a minimum of 1,000,000 gallons of gasoline and 1,000,000 gallons of special fuel.