I would drain all the fuel into a gas can, then use PB Blaster. Scrape off all the rust and grime with a small steel wire brush. Get the remaining threads on the studs completely clean. Then heat the nut with a blow dryer or a low setting on a heat gun. Then quickly put an ice cube directly on the stud. The idea here is to use the heat to expand the nut and the cold to contract the stud. Sometimes you can hear it "crack".
If that doesn't work, you will need to muscle that out and either weld new studs or replace the tank.