Fuel Oil, L.P. and Natural Gas
Services—Use Type L or Type ACR
tube with flared joints in accessible
locations and brazed joints made using
AWS A5.8 BAg series brazing filler
metals in concealed locations.
Note that you should not solder these joints but rather braze them as recommended above.
Forgot to mention, size is, of course, dependent on demand. What you are supplying, heater, water heater, etc, and their BTU capacity will determine how large of a line you need.