I use vinegar to get all the fuel out first. I don't think it's necessary, it just like to have it clean before I start the etch. Pour a half gallon of vinegar in the tank and swish it around a lot, then pour it out. You can get a gallon of phosphoric acid from Home Depot, Lowe's or somewhere like that. It's usually labeled Phosphoric etch and prep or something like that. Pour a quart to 1/3 gallon into the tank and swish it around really good so it completely wets the inside. You can leave the quart in the tank or pour it out and reuse the etch again. I usually pour it into a plastic bowl that I'll use for rusty nuts and bolts or other parts. I keep a separate batch of dirty acid and a batch of clean, unused acid. If you leave the quart of acid in the tank, let it sit for an hour or so, swish it again and pour it out. Typically, the etch has done its job when it starts to dry and turn white. You can then rinse it with water. Let the tank dry out and check for how well it worked. If it needs another treatment, pour another quart to 1/3 gallon in the tank and do it all again. If you want to speed up the water drying, you can pour isopropyl alcohol into the tank, swish it around and dump it out. You can also use a hair dryer or heat gun to encourage evaporation. If you fill the tank with etch, it will speed up the process. You just have a lot of etch to deal with later.