I think generally the advice would be to shim the tank level when empty. Depending upon your floor, it is possible that as you fill said floor will deflect a bit and take the tank out of level. You don't say the size of the tank, so along with the strength of your floor will determine how much or even if the floor deflects. I guess I am assuming it is not a huge tank, otherwise shimming when full/partially full would be unrealistic. I would worry about twisting a semi filled tank … don't think I would do it. But …..years ago, I installed a 180 on a wood joist floor. I shimmed it level first, then filled it and measure deflection. Required about an extra 1/8" along the front edge. I emptied the tank, shimmed up the 1/8" and refilled. Voila, perfectly level!!