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It depends on you VIN number. The new system with the fuel filter in the gas tank was introduced partway through model year 2003, starting with 2003 VIN 35114929 produced on 11/25/02, so I've read. For 2003 Corvettes only, this system was designated by RPO code FFS(in glove box on the RPO sticker), which can be found on the car's Service Parts Identification (RPO) Label. However, the name "FFS" has been unofficially applied to all vehicles with the new system.
For the non-FFS system the fuel filter is located on the inside of the driver's side frame rail, just forward of the fuel tanks.
For the FFS system, it is inside the left fuel tank and is part of the left fuel sender assembly. The fuel tanks must be dropped and the left fuel sender assembly is changed as a complete unit: