It's aluminum. The owner of the shop I get a lot of my work done at fabricated it for me as a "gift". I ran up a serious bill with him over the last couple of years on my cars, plus referred some full-build projects his way so this was his sign of appreciation.
He's been making these style tanks for years for his clients who run meth so I'm assuming it hold's well. I've personally seen no signs of corrosion.
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