If you're using SketchUp Pro, you can use the Solid Tools to easily do this.
If you're using SketchUp Make (like most folks), you can still do it, but it takes a few more steps.
- Select the tube and tank geometry
- Right click > Intersect Faces > With Model
- This creates edges at the intersections of the pipe and tank, so the unwanted geometry can be deleted. Since your model dimensions are small, the operation will fail, introducing lots of small holes in the model. Undo this step...I just wanted you to see what happens.
- Scale the model up 100x
- Now perform the intersection operation and proceed to delete the extra geometry
- To access interior faces that need to be deleted, you can select a face, then use Edit > Cut to remove a top face, then Edit > Paste in Place to put it back when you're done
- Scale the model back down when you're complete.
Extra drain holes along the bottom can be made in the same manner.
Does that help?