The tank first appeared after Plankton's Airplane (which a source says resembles either the German Heinkel He-277 or the American Boeing B-17) was shot down, it was dropped from the airplane with a parachute.
Then we see the interior of the tank, with Plankton loading a pickle into the breech of the gun, he shuts the breach and goes into the control station of the tank, to sim the pickle into Spongebob and Patrick's position.
Then Plankton aimed the main gun at their position, and opened fire.
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The Tank From Spongebob : Out Of The Water
RandomWelcome to another analysis everyone so yeah, I'm back at it again, this time with the Plankton's tank from the Spongebob movie Out of The Water, just as the last time we'll cover the overalls of the tank, and the comparison of it to real life tanks...