Haw. Code R. § 11-265-143 - Financial assurance for closure
By the effective date of these rules, an owner or operator of each facility must establish financial assurance for closure of the facility. He must choose from the options as specified in subsections (a) through (e).
(a) Closure trust fund.
(1) An owner or operator may satisfy the
requirements of this section by establishing a closure trust fund which
conforms to the requirements of this subsection and submitting an originally
signed duplicate of the trust agreement to the director. The trustee must be an
entity which has the authority to act as a trustee and whose trust operations
are regulated and examined by the State.
(2) The wording of the trust agreement must
be identical to the wording specified in paragraph 11-264-151(a)(1), and the
trust agreement must be accompanied by a formal certification of acknowledgment
(for example, see paragraph 11-264-151(a)(2)). Schedule A of the trust
agreement must be updated within sixty days after a change in the amount of the
current closure cost estimate covered by the agreement.
(3) Payments into the trust fund must be made
annually by the owner or operator over the twenty years beginning with the
effective date of these rules or over the remaining operating life of the
facility as estimated in the closure plan, whichever period is shorter; this
period is hereafter referred to as the "pay-in period.'' Owners and operators
who became subject to the regulations of 40 CFR Part 265 after April 7, 1982,
shall make annual payments into the trust fund over a pay-in period of 20 years
beginning from the date the owner or operator became subject to the regulations
of 40 CFR 265, or over a pay-in period that equals the remaining operating life
of the facility as estimated in the closure plan, whichever period is shorter.
Owners and operators who become subject to the regulations of this chapter
after June 18, 1994, shall make annual payments into the trust fund over a
pay-in period of 20 years beginning from the date the owner or operator becomes
subject to the regulations of this chapter, or over a pay-in period that equals
the remaining operating life of the facility as estimated in the closure plan,
whichever period is shorter. The payments into the closure trust fund must be
made as follows:
(i) The first payment must
be made by the effective date of these rules, except as provided in paragraph
(a)(5). The first payment must be at least equal to the current closure cost
estimate, except as provided in subsection (f), divided by the number of years
in the pay-in period,
(ii)
Subsequent payments must be made no later than thirty days after each
anniversary date of the first payment. The amount of each subsequent payment
must be determined by this formula:
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where CE is the current closure cost estimate, CV is the current value of the trust fund, and Y is the number of years remaining in the pay-in period.
(4) The owner or operator may accelerate
payments into the trust fund or he or she may deposit the full amount of the
current closure cost estimate at the time the fund is established. However, he
or she must maintain the value of the fund at no less than the value that the
fund would have if annual payments were made as specified in paragraph
(a)(3).
(5) If the owner or
operator establishes a closure trust fund after having used one or more
alternate mechanisms specified in this section, his first payment must be in at
least the amount that the fund would contain if the trust fund were established
initially and annual payments made as specified in paragraph (a)(3).
(6) After the pay-in period is completed,
whenever the current closure cost estimate changes, the owner or operator must
compare the new estimate with the trustee's most recent annual valuation of the
trust fund. If the value of the fund is less than the amount of the new
estimate, the owner or operator, within sixty days after the change in the cost
estimate, must either deposit an amount into the fund so that its value after
this deposit at least equals the amount of the current closure cost estimate,
or obtain other financial assurance as specified in this section to cover the
difference.
(7) If the value of the
trust fund is greater than the total amount of the current closure cost
estimate, the owner or operator may submit a written request to the director
for release of the amount in excess of the current closure cost
estimate.
(8) If an owner or
operator substitutes other financial assurance as specified in this section for
all or part of the trust fund, he or she may submit a written request to the
director for release of the amount in excess of the current closure cost
estimate covered by the trust fund.
(9) Within sixty days after receiving a
request from the owner or operator for release of funds as specified in
paragraph (a)(7) or (a)(8), the director will instruct the trustee to release
to the owner or operator such funds as the director specifies in
writing.
(10) After beginning
partial or final closure, an owner or operator or another person authorized to
conduct partial or final closure may request reimbursements for partial or
final closure expenditures by submitting itemized bills to the director. The
owner or operator may request reimbursements for partial closure only if
sufficient funds are remaining in the trust fund to cover the maximum costs of
closing the facility over its remaining operating life. No later than sixty
days after receiving bills for partial or final closure activities, the
director will instruct the trustee to make reimbursements in those amounts as
the director specifies in writing, if the director determines that the partial
or final closure expenditures are in accordance with the approved closure plan,
or otherwise justified. If the director has reason to believe that the maximum
cost of closure over the remaining life of the facility will be significantly
greater than the value of the trust fund, he or she may withhold reimbursements
of such amounts as he or she deems prudent until he or she determines, in
accordance with subsection (h) that the owner or operator is no longer required
to maintain financial assurance for final closure of the facility. If the
director does not instruct the trustee to make such reimbursements, he or she
will provide to the owner or operator a detailed written statement of
reasons.
(11) The director will
agree to termination of the trust when:
(i)
An owner or operator substitutes alternate financial assurance as specified in
this section; or
(ii) The director
releases the owner or operator from the requirements of this section in
accordance with subsection (h).
(b) Surety bond guaranteeing payment into a
closure trust fund.
(1) An owner or operator
may satisfy the requirements of this section by obtaining a surety bond which
conforms to the requirements of this subsection and submitting the bond to the
director. The surety company issuing the bond must, at a minimum, be among
those listed as acceptable sureties on Federal bonds in Circular 570 of the
U.S. Department of the Treasury.
(2) The wording of the surety bond must be
identical to the wording specified in subsection 11-264-151(b).
(3) The owner or operator who uses a surety
bond to satisfy the requirements of this section must also establish a standby
trust fund. Under the terms of the bond, all payments made thereunder will be
deposited by the surety directly into the standby trust fund in accordance with
instructions from the director. This standby trust fund must meet the
requirements specified in subsection (a), except that:
(i) An originally signed duplicate of the
trust agreement must be submitted to the director with the surety bond;
and
(ii) Until the standby trust
fund is funded pursuant to the requirements of this section, the following are
not required by these rules:
(A) Payments
into the trust fund as specified in subsection (a);
(B) Updating of Schedule A of the trust
agreement (see subsection 11-264-151(a)) to show current closure cost
estimates;
(C) Annual valuations as
required by the trust agreement; and
(D) Notices of nonpayment as required by the
trust agreement.
(4) The bond must guarantee that the owner or
operator will:
(i) Fund the standby trust
fund in an amount equal to the penal sum of the bond before the beginning of
final closure of the facility; or
(ii) Fund the standby trust fund in an amount
equal to the penal sum within fifteen days after an administrative order to
begin final closure issued by the director becomes final, or within fifteen
days after an order to begin final closure is issued by a court of competent
jurisdiction; or
(iii) Provide
alternate financial assurance as specified in this section, and obtain the
director's written approval of the assurance provided, within ninety days after
receipt by both the owner or operator and the director of a notice of
cancellation of the bond from the surety.
(5) Under the terms of the bond, the surety
will become liable on the bond obligation when the owner or operator fails to
perform as guaranteed by the bond.
(6) The penal sum of the bond must be in an
amount at least equal to the current closure cost estimate, except as provided
in subsection (f).
(7) Whenever the
current closure cost estimate increases to an amount greater than the penal
sum, the owner or operator, within sixty days after the increase, must either
cause the penal sum to be increased to an amount at least equal to the current
closure cost estimate and submit evidence of such increase to the director, or
obtain other financial assurance as specified in this section to cover the
increase. Whenever the current closure cost estimate decreases, the penal sum
may be reduced to the amount of the current closure cost estimate following
written approval by the director.
(8) Under the terms of the bond, the surety
may cancel the bond by sending notice of cancellation by certified mail to the
owner or operator and to the director. Cancellation may not occur, however,
during the one hundred and twenty days beginning on the date of receipt of the
notice of cancellation by both the owner or operator and the director, as
evidenced by the return receipts.
(9) The owner or operator may cancel the bond
if the director has given prior written consent based on his receipt of
evidence of alternate financial assurance as specified in this
section.
(c) Closure
letter of credit.
(1) An owner or operator
may satisfy the requirements of this section by obtaining an irrevocable
standby letter of credit which conforms to the requirements of this subsection
and submitting the letter to the director. The issuing institution must be an
entity which has the authority to issue letters of credit and whose
letter-of-credit operations are regulated and examined by a federal or State
agency.
(2) The wording of the
letter of credit must be identical to the wording specified in subsection
11-264-151(d).
(3) An owner or
operator who uses a letter of credit to satisfy the requirements of this
section must also establish a standby trust fund. Under the terms of the letter
of credit, all amounts paid pursuant to a draft by the director will be
deposited by the issuing institution directly into the standby trust fund in
accordance with instructions from the director. This standby trust fund must
meet the requirements of the trust fund specified in subsection (a), except
that:
(i) An originally signed duplicate of
the trust agreement must be submitted to the director with the letter of
credit; and
(ii) Unless the standby
trust fund is funded pursuant to the requirements of this section, the
following are not required by these rules:
(A) Payments into the trust fund as specified
in subsection (a);
(B) Updating of
Schedule A of the trust agreement (see subsection 11-264-151(a)) to show
current closure cost estimates;
(C)
Annual valuations as required by the trust agreement; and
(D) Notices of nonpayment as required by the
trust agreement.
(4) The letter of credit must be accompanied
by a letter from the owner or operator referring to the letter of credit by
number, issuing institution, and date, and providing the following information:
The EPA identification number, name, and address of the facility, and the
amount of funds assured for closure of the facility by the letter of
credit.
(5) The letter of credit
must be irrevocable and issued for a period of at least one year. The letter of
credit must provide that the expiration date will be automatically extended for
a period of at least one year unless, at least one-hundred and twenty days
before the current expiration date, the issuing institution notifies both the
owner or operator and the director by certified mail of a decision not to
extend the expiration date. Under the terms of the letter of credit, the
one-hundred and twenty days will begin on the date when both the owner or
operator and the director have received the notice, as evidenced by the return
receipts.
(6) The letter of credit
must be issued in an amount at least equal to the current closure cost
estimate, except as provided in subsection (f).
(7) Whenever the current closure cost
estimate increases to an amount greater than the amount of the credit, the
owner or operator, within sixty days after the increase, must either cause the
amount of the credit to be increased so that it at least equals the current
closure cost estimate and submit evidence of such increase to the director, or
obtain other financial assurance as specified in this section to cover the
increase. Whenever the current closure cost estimate decreases, the amount of
the credit may be reduced to the amount of the current closure cost estimate
following written approval by the director.
(8) Following an administrative or judicial
determination pursuant to HRS section 342J-7 that the owner or operator has
failed to perform final closure in accordance with the approved closure plan
when required to do so, the director may draw on the letter of
credit.
(9) If the owner or
operator does not establish alternate financial assurance as specified in this
section and obtain written approval of such alternate assurance from the
director within ninety days after receipt by both the owner or operator and the
director of a notice from the issuing institution that it has decided not to
extend the letter of credit beyond the current expiration date, the director
will draw on the letter of credit. The director may delay the drawing if the
issuing institution grants an extension of the term of the credit. During the
last thirty days of any such extension the director will draw on the letter of
credit if the owner or operator has failed to provide alternate financial
assurance as specified in this section and obtain written approval of such
assurance from the director.
(10)
The director will return the letter of credit to the issuing institution for
termination when:
(i) An owner or operator
substitutes alternate financial assurance as specified in this section;
or
(ii) The director releases the
owner or operator from the requirements of this section in accordance with
subsection (h).
(d) Closure insurance.
(1) An
owner or operator may satisfy the requirements of this section by obtaining
closure insurance which conforms to the requirements of this subsection and
submitting a certificate of such insurance to the director. By the effective
date of these rules the owner or operator must submit to the director a letter
from an insurer stating that the insurer is considering issuance of closure
insurance conforming to the requirements of this subsection to the owner or
operator. Within ninety days after the effective date of these rules, the owner
or operator must submit the certificate of insurance to the director or
establish other financial assurance as specified in this section. At a minimum,
the insurer must be licensed to transact the business of insurance, or eligible
to provide insurance as an excess or surplus lines insurer, in one or more
states.
(2) The wording of the
certificate of insurance must be identical to the wording specified in
subsection 11-264-151(e).
(3) The
closure insurance policy must be issued for a face amount at least equal to the
current closure cost estimate, except as provided in subsection (f). The term
"face amount'' means the total amount the insurer is obligated to pay under the
policy. Actual payments by the insurer will not change the face amount,
although the insurer's future liability will be lowered by the amount of the
payments.
(4) The closure insurance
policy must guarantee that funds will be available to close the facility
whenever final closure occurs. The policy must also guarantee that once final
closure begins, the insurer will be responsible for paying out funds, up to an
amount equal to the face amount of the policy, upon the direction of the
director, to such party or parties as the director specifies.
(5) After beginning partial or final closure,
an owner or operator or any other person authorized to conduct closure may
request reimbursements for closure expenditures by submitting itemized bills to
the director. The owner or operator may request reimbursements for partial
closure only if the remaining value of the policy is sufficient to cover the
maximum costs of closing the facility over its remaining operating life. Within
sixty days after receiving bills for closure activities, the director will
instruct the insurer to make reimbursements in such amounts as the director
specifies in writing if the director determines that the partial or final
closure expenditures are in accordance with the approved closure plan or
otherwise justified. If the director has reason to believe that the maximum
cost of closure over the remaining life of the facility will be significantly
greater than the face amount of the policy, he may withhold reimbursement of
such amounts as he deems prudent until he determines, in accordance with
subsection (h), that the owner or operator is no longer required to maintain
financial assurance for final closure of the particular facility. If the
director does not instruct the insurer to make such reimbursements, he will
provide to the owner or operator a detailed written statement of
reasons.
(6) The owner or operator
must maintain the policy in full force and effect until the director consents
to termination of the policy by the owner or operator as specified in paragraph
(d)(10). Failure to pay the premium, without substitution of alternate
financial assurance as specified in this section, will constitute a significant
violation of these rules, warranting such remedy as the director deems
necessary. Such violation will be deemed to begin upon receipt by the director
of a notice of future cancellation, termination, or failure to renew due to
nonpayment of the premium, rather than upon the date of expiration.
(7) Each policy must contain a provision
allowing assignment of the policy to a successor owner or operator. Such
assignment may be conditional upon consent of the insurer, provided such
consent is not unreasonably refused.
(8) The policy must provide that the insurer
may not cancel, terminate, or fail to renew the policy except for failure to
pay the premium. The automatic renewal of the policy must, at a minimum,
provide the insured with the option of renewal at the face amount of the
expiring policy. If there is a failure to pay the premium, the insurer may
elect to cancel, terminate, or fail to renew the policy by sending notice by
certified mail to the owner or operator and the director. Cancellation,
termination, or failure to renew may not occur, however, during the one-hundred
and twenty days beginning with the date of receipt of the notice by both the
director and the owner or operator, as evidenced by the return receipts.
Cancellation, termination, or failure to renew may not occur and the policy
will remain in full force and effect in the event that on or before the date of
expiration:
(i) The director deems the
facility abandoned; or
(ii) Interim
status is terminated or revoked; or
(iii) Closure is ordered by the director or a
court of competent jurisdiction; or
(iv) The owner or operator is named as debtor
in a voluntary or involuntary proceeding under Title 11 (Bankruptcy), U.S.
Code; or (v) The premium due is paid.
(9) Whenever the current closure cost
estimate increases to an amount greater than the face amount of the policy, the
owner or operator, within sixty days after the increase, must either cause the
face amount to be increased to an amount at least equal to the current closure
cost estimate and submit evidence of such increase to the director, or obtain
other financial assurance as specified in this section to cover the increase.
Whenever the current closure cost estimate decreases, the face amount may be
reduced to the amount of the current closure cost estimate following written
approval by the director.
(10) The
director will give written consent to the owner or operator that he may
terminate the insurance policy when:
(i) An
owner or operator substitutes alternate financial assurance as specified in
this section; or
(ii) The director
releases the owner or operator from the requirements of this section in
accordance with subsection (h).
(e) Financial test and corporate guarantee
for closure.
(1) An owner or operator may
satisfy the requirements of this section by demonstrating that he passes a
financial test as specified in this subsection. To pass this test the owner or
operator must meet the criteria of either subparagraphs(e) (1) (i) or (e) (1)
(ii):
(i) The owner or operator must have:
(A) Two of the following three ratios: A
ratio of total liabilities to net worth less than 2.0; a ratio of the sum of
net income plus depreciation, depletion, and amortization to total liabilities
greater than 0.1; and a ratio of current assets to current liabilities greater
than 1.5; and
(B) Net working
capital and tangible net worth each at least six times the sum of the current
closure and post-closure cost estimates and the current plugging and
abandonment cost estimates; and
(C)
Tangible net worth of at least $10 million; and
(D) Assets located in the United States
amounting to at least ninety percent of total assets or at least six times the
sum of the current closure and post-closure cost estimates and the current
plugging and abandonment cost estimates.
(ii) The owner or operator must have:
(A) A current rating for his most recent bond
issuance of AAA, AA, A, or BBB as issued by Standard and Poor's or Aaa, Aa, A,
or Baa as issued by Moody's; and
(B) Tangible net worth at least six times the
sum of the current closure and post-closure cost estimates and the current
plugging and abandonment cost estimates; and
(C) Tangible net worth of at least $10
million; and
(D) Assets located in
the United States amounting to at least ninety percent of total assets or at
least six times the sum of the current closure and post-closure cost estimates
and the current plugging and abandonment cost estimates.
(2) The phrase "current closure
and post-closure cost estimates'' as used in paragraph (e)(1) refers to the
cost estimates required to be shown in paragraphs 1-4 of the letter from the
owner's or operator's chief financial officer (subsection 11-264-151(f)). The
phrase "current plugging and abandonment cost estimates'' as used in paragraph
(e)(1) refers to the cost estimates required to be shown in paragraphs 1-4 of
the letter from the owner's or operator's chief financial officer (40 CFR
144.70(f) (1998)
).
(3) To demonstrate that he meets
this test, the owner or operator must submit the following items to the
director:
(i) A letter signed by the owner's
or operator's chief financial officer and worded as specified in subsection
11-264-151(f); and
(ii) A copy of
the independent certified public accountant's report on examination of the
owner's or operator's financial statements for the latest completed fiscal
year; and
(iii) A special report
from the owner's or operator's independent certified public accountant to the
owner or operator stating that:
(A) He has
compared the data which the letter from the chief financial officer specifies
as having been derived from the independently audited, year-end financial
statements for the latest fiscal year with the amounts in such financial
statements; and
(B) In connection
with that procedure, no matters came to his attention which caused him to
believe that the specified data should be adjusted.
(4) The owner or operator may
obtain an extension of the time allowed for submission of the documents
specified in paragraph (e)(3) if the fiscal year of the owner or operator ends
during the ninety days prior to the effective date of these rules and if the
year-end financial statements for that fiscal year will be audited by an
independent certified public accountant. The extension will end no later than
ninety days after the end of the owner's or operator's fiscal year. To obtain
the extension, the owner's or operator's chief financial officer must send, by
the effective date of these rules, a letter to the director. This letter from
the chief financial officer must:
(i) Request
the extension;
(ii) Certify that he
has grounds to believe that the owner or operator meets the criteria of the
financial test;
(iii) Specify for
each facility to be covered by the test the EPA identification number, name,
address, and current closure and post-closure cost estimates to be covered by
the test;
(iv) Specify the date
ending the owner's or operator's last complete fiscal year before the effective
date of these rules;
(v) Specify
the date, no later than ninety days after the end of such fiscal year, when he
will submit the documents specified in paragraph (e)(3); and
(vi) Certify that the year-end financial
statements of the owner or operator for such fiscal year will be audited by an
independent certified public accountant.
(5) After the initial submission of items
specified in paragraph (e)(3), the owner or operator must send updated
information to the director within ninety days after the close of each
succeeding fiscal year. This information must consist of all three items
specified in paragraph (e)(3).
(6)
If the owner or operator no longer meets the requirements of paragraph (e)(1),
he must send notice to the director of intent to establish alternate financial
assurance as specified in this section. The notice must be sent by certified
mail within ninety days after the end of the fiscal year for which the year-end
financial data show that the owner or operator no longer meets the
requirements. The owner or operator must provide the alternate financial
assurance within one-hundred and twenty days after the end of such fiscal
year.
(7) The director may, based
on a reasonable belief that the owner or operator may no longer meet the
requirements of paragraph (e)(1), require reports of financial condition at any
time from the owner or operator in addition to those specified in paragraph
(e)(3). If the director finds, on the basis of such reports or other
information, that the owner or operator no longer meets the requirements of
paragraph (e)(1), the owner or operator must provide alternate financial
assurance as specified in this section within thirty days after notification of
such a finding.
(8) The director
may disallow use of this test on the basis of qualifications in the opinion
expressed by the independent certified public accountant in his report on
examination of the owner's or operator's financial statements (see subparagraph
(e)(3)(ii)). An adverse opinion or a disclaimer of opinion will be cause for
disallowance. The director will evaluate other qualifications on an individual
basis. The owner or operator must provide alternate financial assurance as
specified in this section within thirty days after notification of the
disallowance.
(9) The owner or
operator is no longer required to submit the items specified in paragraph
(e)(3) when:
(i) An owner or operator
substitutes alternate financial assurance as specified in this section;
or
(ii) The director releases the
owner or operator from the requirements of this section in accordance with
subsection (h).
(10) An
owner or operator may meet the requirements of this section by obtaining a
written guarantee. The guarantor must be the direct or higher-tier parent
corporation of the owner or operator, a firm whose parent corporation is also
the parent corporation of the owner or operator, or a firm with a "substantial
business relationship" with the owner or operator. The guarantor must meet the
requirements for owners or operators in paragraphs (e)(1) through (8) of this
section and must comply with the terms of the guarantee. The wording of the
guarantee must be identical to the wording specified in subsection
11-264-151(h). A certified copy of the guarantee must accompany the items sent
to the director as specified in paragraph (e)(3) of this section. One of these
items must be the letter from the guarantor's chief financial officer. If the
guarantor's parent corporation is also the parent corporation of the owner or
operator, the letter must describe the value received in consideration of the
guarantee. If the guarantor is a firm with a "substantial business
relationship" with the owner or operator, this letter must describe this
"substantial business relationship" and the value received in consideration of
the guarantee. The terms of the guarantee must provide that:
(i) If the owner or operator fails to perform
final closure of a facility covered by the corporate guarantee in accordance
with the closure plan and other interim status requirements whenever required
to do so, the guarantor will do so or establish a trust fund as specified in
subsection (a) in the name of the owner or operator.
(ii) The corporate guarantee will remain in
force unless the guarantor sends notice of cancellation by certified mail to
the owner or operator and to the director. Cancellation may not occur, however,
during the one-hundred and twenty days beginning on the date of receipt of the
notice of cancellation by both the owner or operator and the director, as
evidenced by the return receipts.
(iii) If the owner or operator fails to
provide alternate financial assurance as specified in this section and obtain
the written approval of such alternate assurance from the director within
ninety days after receipt by both the owner or operator and the director of a
notice of cancellation of the corporate guarantee from the guarantor, the
guarantor will provide such alternate financial assurance in the name of the
owner or operator.
(f) Use of multiple financial mechanisms. An
owner or operator may satisfy the requirements of this section by establishing
more than one financial mechanism per facility. These mechanisms are limited to
trust funds, surety bonds, letters of credit, and insurance. The mechanisms
must be as specified in subsections (a) through (d), respectively, except that
it is the combination of mechanisms, rather than the single mechanism, which
must provide financial assurance for an amount at least equal to the current
closure cost estimate. If an owner or operator uses a trust fund in combination
with a surety bond or a letter of credit, he may use the trust fund as the
standby trust fund for the other mechanisms. A single standby trust fund may be
established for two or more mechanisms. The director may use any or all of the
mechanisms to provide for closure of the facility.
(g) Use of a financial mechanism for multiple
facilities. An owner or operator may use a financial assurance mechanism
specified in this section to meet the requirements of this section for more
than one facility. Evidence of financial assurance submitted to the director
must include a list showing, for each facility, the EPA identification number,
name, address, and the amount of funds for closure assured by the mechanism.
The amount of funds available through the mechanism must be no less than the
sum of funds that would be available if a separate mechanism had been
established and maintained for each facility. In directing funds available
through the mechanism for closure of any of the facilities covered by the
mechanism, the director may direct only the amount of funds designated for that
facility, unless the owner or operator agrees to the use of additional funds
available under the mechanism.
(h)
Release of the owner or operator from the requirements of this section. Within
sixty days after receiving certifications from the owner or operator and an
independent registered professional engineer that final closure has been
completed in accordance with the approved closure plan, the director will
notify the owner or operator in writing that he is no longer required by this
section to maintain financial assurance for final closure of the facility,
unless the director has reason to believe that final closure has not been in
accordance with the approved closure plan. The director shall provide the owner
or operator a detailed written statement of any such reason to believe that
closure has not been in accordance with the approved closure plan.
Notes
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