Would depend if you are talking listed tank and burner and what is the flash point of the oil. Is the tank inside or outside?
2006 IFC
3404.2.4 Sources of ignition. Smokingand open flames are
prohibitedin storage areas in accordance with Section
2703.7.
Exception: Areas designated assmoking and hot work
areas,and areas where hot work permits have been
issued in accordancewith this code.
2703.7 Sources of ignition. Sources ofignition shall comply
with Sections 2703.7.1through 2703.7.3.
2703.7.2 Open flames. Open flamesand high-temperature
devicesshall not be used in a manner which creates a hazardous
conditionand shall be listed for use with the hazardous
materials stored orused.
3404.2.9.5.1.5 Location of tanks for Class IIIB
liquids. Above-ground tanks for the storage of
ClassIIIB liquids, excluding unstable liquids,
shallbe located in accordance with Table 4.3.2.1.5 of NFPA 30, except when locatedwithin a diked
areaor drainage path for a tank or tanks storing
ClassI or II liquids. Where a Class IIIB liquid storage
tankis within the diked area or drainage path
fora Class I or II liquid, distances required by Section
3404.2.9.5.1.1 shallapply.