The statute of limitations is usually longer for state tax returns. The federal three year rule has some EXCEPTIONS: The assessment period is extended to six years instead of three years if you do not report income that you should report, and it is more than 25% of the gross income shown on your tax return.
Mike The Jeep Grand Cherokee in 2001 holds about 16 gallons. My 1996 Jeep Grand Laredo will hold 21.5 gallons, coasted into gas station once and it filled to this amount. My 92 Cherokee Laredo has a 20 gallon tank according to the owner's manual (and a few trips to the gas station). The Haynes Repair Manual for Jeep Cherokee - 1984 thru 2001 mentions however, that there were some with 13.5 Standard and 20 Optional. both above answers are correct.
The fuel tank capacity of the 1999 GMC Sierra 1500 is 26 gallons.  Its fuel economy is 13 miles per gallon in the city, and 16 miles  per gallon on the highway.   The consumerguideauto.howstuffworks.com (used car section) says 27 gallons, as does a 1993 Chevy Astro Van owner's manual (this class of vans are all the same).