A. The department may provide reimbursement from the underground storage tank revolving fund under the preapproval process prescribed in section 49-1051 in the amounts authorized by section 49-1054 of the costs incurred for the following:

1. 1. Sampling, analysis and reporting that are initiated pursuant to section 49-1004 and that confirm the presence of a release that requires corrective action pursuant to section 49-1005.
2. 2. Sampling, analysis and reporting that are initiated pursuant to section 49-1008 and that confirm the presence of a release that requires corrective action pursuant to section 49-1005.
3. 3. Corrective actions initiated pursuant to section 49-1005.
4. 4. Preparation of the initial approved preapproval application and the consulting expenses incurred in participating in the initial preapproval meeting but not more than two percent of the amount incurred for the project cost in the first year. Costs must be submitted in the first reimbursement request for corrective actions that is submitted pursuant to section 49-1054.

E. The department shall establish criteria for determining priorities among the applications from small owners for reimbursement under this article. For all other owners that are eligible for reimbursement from the fund through the cost sharing prescribed in section 49-1006.02, subsection B, priority shall be based on the date of completion of the work. The criteria for small owners shall include:

1. 1. The need for financial assistance.
2. 2. The extent to which a delay in providing reimbursement will affect an eligible activity in progress.
3. 3. The date on which an application for reimbursement is submitted to the department.
4. 4. Whether the payment has been previously deferred because of insufficient monies in the underground storage tank revolving fund and, if deferred, the length of the deferral.

J. The department may provide reimbursement under a preapproved scope of work for the reasonable, necessary, cost-effective and technically feasible costs of corrective actions relating to soil remediation that are consistent with remediation standards adopted pursuant to chapter 1, article 4 of this title or site-specific, risk-based levels as determined under rules adopted pursuant to this chapter. The department may provide reimbursement under a preapproved scope of work for the reasonable, necessary, cost-effective and technically feasible costs of corrective actions relating to groundwater remediation to predetermined standards or site-specific, risk-based levels as determined under rules adopted pursuant to this chapter. The department may provide reimbursement for corrective actions related to the control and removal of a source of contamination. A source of contamination includes any one or more of the following:

1. 1. Free product.
2. 2. A regulated substance present in soil that causes or threatens to cause an exceedance of the aquifer water quality standards.
3. 3. A regulated substance present in groundwater at levels that would prevent timely reduction of contaminant concentrations in comparison with the performance of active remediation.
4. 4. Any other presence of a regulated substance causing an ongoing source of contamination, as determined by the department.