UST Closure Report Guidance Document

For tanks that are removed, one soil sample is required for tanks less than 1050 gallons, and two samples are required for tanks ranging from 1050 to 12,500 gallons. For tanks greater than 12,500 gallons, one additional soil sample (collected beneath the middle of the tank) is required for every 10,000 gallons greater than 12,500 gallons. ................
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