N.Y. Comp. Codes R. & Regs. tit. 6, § 613-4.5
(2) When an AST system is out-of-service for more than three months, the facility must also comply with the following requirements:
(3) When an AST system is out-of-service for more than 12 months, the facility must permanently close the AST system in accordance with subdivision (b) of this section, unless the AST system is located at a facility where one or more other tank systems are not out-of-service.
(b) Permanent closure.
(2) To permanently close an AST system, the facility must empty and clean it by removing all liquids, vapors, and accumulated sludge. 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 paragraph:
(5) AST systems that have been permanently closed may not be returned to service unless the entire AST system meets the requirements for category 3 AST systems.
(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 AST systems.
(1)