N.Y. Comp. Codes R. & Regs. tit. 6, § 613-2.6
(2) When a UST system is out-of-service for a period of 3 to 12 months, the facility must also comply with the following requirements:
(3) When a UST system is out-of-service for more than 12 months, the facility must permanently close the UST system in accordance with subdivisions (b) through (e) of this section.
(b) Permanent closure and changes in service.
(2) To permanently close a UST system:
(4) One of the following codes of practice (refer to section 613-1.10 of this Part for complete citation of references) must be adhered to in order to comply with this subdivision:
(iv) NFPA 326, 2010 edition.
(c) Assessing the site at closure or change in service.
(d) For any UST system that has been out-of-service since December 27, 1986 and was not properly permanently closed pursuant to department regulations governing UST system closure, the facility owner must assess the excavation zone and permanently close the UST system in accordance with this section if the department determines there is a potential for a release of petroleum from the UST system.
(e) Records for permanent closure or change in service.
The facility must maintain for three years records that are capable of demonstrating compliance with closure requirements under this Subpart. In addition, the facility must transmit a copy of the records to the department within 30 days after permanent closure or change in service.
(a) Out-of-service UST systems.
(1)