N.Y. Comp. Codes R. & Regs. tit. 6, § 598-2.6
(1) A UST system is out of service if:
(2) Out-of-service UST systems are still subject to all applicable requirements of this Part, with the exception of periodic equipment testing/monitoring/inspections, walkthrough inspections, and leak detection required under sections 598-2.2(c) through (f), and section 598-2.3(a) and (b) of this Subpart if the UST system is empty. (A UST system is considered empty when all hazardous substance has been removed using commonly employed practices so that no more than 2.5 centimeters (one inch) of residue remain in the UST system.)
(3) When a UST system is out-of-service for 30 or more days, the UST system must meet the following requirements:
(4) UST systems that are out-of-service for more than one year must be permanently closed if the tank system has not been protected from corrosion as required in section 598-2.1(b)(1)(ii)(b) of this Subpart. The department may grant a time extension based on the findings of a site assessment performed by the owner or operator in accordance with subdivision (d) of this section. UST systems that are out-of-service for more than one year must be inspected or tested in accordance with section 598-2.3(c)(1) and (d)(2) of this Subpart and determined to be structurally sound and tight before being returned to service.
(b) Permanent closure of tank systems.
To permanently close a tank system, the tank system must be removed from the ground or closed in place in accordance with paragraph (1) of this subdivision or undergo a change-in-service in accordance with paragraph (2) of this subdivision.
(1) A tank system must be removed from the ground or closed in-place in accordance with the following:
(2) A tank system must undergo a change-in-service in accordance with the following:
(v) within 30 days after permanent closure, the facility owner (or their authorized representative) must submit an application to the department, in accordance with section 598-1.14(a)(6) of this Part, indicating that the UST system has been permanently closed.
(c) Closure of tank systems abandoned prior to August 11, 1994.
All tanks taken out-of-service, but still in or on the ground, prior to August 11, 1994 must be closed in accordance with the requirements of subdivision (b) of this section.
(d) Site assessment for permanent closure.
(a) Out-of-service UST systems.