N.Y. Comp. Codes R. & Regs. tit. 6, § 613-3.5
(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) and (c) of this section.
(b) Permanent closure.
(2) To permanently close a UST system:
(i) The facility must empty and clean it by removing all liquids and accumulated sludge. Every tank that is part of a UST system that is permanently closed must also be either removed from the ground or filled with an inert solid material (such as sand or concrete slurry). If an inert solid material is used, all voids within the UST must be filled. All connecting and fill lines must be disconnected and removed or securely capped or plugged. Manways must be securely fastened in place. 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 subparagraph:
(ii) The facility must ensure that all scheduled deliveries to the UST system are terminated.
(c) Records for permanent closure.
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.
(a) Out-of-service UST systems.
(1)