The one time I acid-etched an old gas tank, I used much more controllable phosphoric acid. "Neutralizing" can be done by copious rinsing followed by some sodium bicarbonate, as used on leaky battery tops. As for sealers and liners, if your local gasoline suppliers still include MTBE (yes, in spite of laws, massive ground-water contamination and cancers, they are permitted by the Gov't to use it in a few places!) and methanol/ethanol, these will lift most sealers over time and even penetrate polyethylene jugs, regardless of what the brochures say.
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