I just bought a '99 FRC. Had it on the lift and seem to remember seeing it stuffed up on the rails in the back of the car ahead of the fuel tank. You'll need to put the car on a lift or jacks. Try corvette forum also,
The fuel filter is located just above the rear axle.
The fuel filter for most GM vehicles is behind the driver and under the vehicle.
The oil filter is on the forward side of the engine directly below the hood latch.
The oil filter is located below the front bumper, accessible through a door in the front skid plate.
drivers side frame rail tough to get to!
Purchase a Purolator cabin filter and it will come with complete instructions on location and how to change it.
The fuel filter is located inside the frame rail, under the left side of the vehicle, in the approximate area of the driver's seat.
Under the vehicle, drivers side slightly back of center.
R134A
get under the car in front part of the motor and look up
under the engine, driver side by the oil pan.
How to change fuel filter in 1999 Chevrolet Tahoe