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(C) if repairing, replacing, or reinstalling the tank system, provide secondary containment in accordance with the requirements of subsections (a) through (f) of this section or reapply for a variance from secondary containment and meet the requirements for new tank systems in section 66265.192 if the tank system is replaced. The owner or operator shall comply with these requirements even if contaminated soil can be decontaminated or removed, and ground water or surface water has not been contaminated. (h) The following procedures shall be followed in order to request a variance from secondary containment: (1) The Department shall be notified in writing by the owner or operator that the facility intends to conduct and submit a demonstration for a variance from secondary containment as allowed in subsection (g) of this section at least 24 months prior to the date that secondary containment is required to be provided in accordance with subsection (a) of this section. (2) As part of the notification, the owner or operator shall also submit to the Department a description of the steps necessary to conduct the demonstration and a timetable for completing each of the steps. The demonstration shall address each of the factors listed in subsection (g)(1) or subsection (g)(2) of this section. (3) The demonstration for a variance shall be completed and submitted to the Department within 180 days after notifying the Department of intent to conduct the demonstration. (4) The Department will inform the public, through a newspaper notice, of the availability of the demonstration for a variance. The notice shall be placed in a daily or weekly major local newspaper of general circulation and shall provide at least 30 days from the date of the notice for the public to review and comment on the demonstration for a variance. The Department also will hold a public hearing, in response to a request or at the Department's own discretion, whenever such a hearing might clarify one or more issues concerning the demonstration for a variance. Public notice of the hearing will be given at least 30 days prior to the date of the hearing and may be given at the same time as notice of the opportunity for the public to review and comment on the demonstration. These two notices may be combined. (5) The Department will approve or disapprove the request for a variance within 90 days of receipt of the demonstration from the owner or operator and will notify in writing the owner or operator and each person who submitted written comments or requested notice of the variance decision. If the demonstration for a variance is incomplete or does not include sufficient information, the 90-day time period will begin when the Department receives a complete demonstration, including all information necessary to make a final determination. If the public comment period in subsection (h)(4) of this section is extended, the 90- day time period will be similarly extended. (i) All tank systems, until such time as secondary containment meeting the requirements of this section is provided, shall comply with the following: (1) for non-enterable underground tanks, a leak test that meets the requirements of section 66265.191(b)(5) shall be conducted at least annually; (2) for other than non-enterable underground tanks and for all ancillary equipment, an annual leak test, as described in paragraph (i)(1) of this section, or an internal inspection or other tank integrity examination by an independent, qualified, professional engineer, registered in California, that addresses cracks, leaks, corrosion, and erosion shall be conducted at least annually. The owner or operator shall remove the stored waste from the tank, if necessary, to allow the condition of all internal tank surfaces to be assessed. (3) The owner or operator shall maintain on file at the facility a record of the results of the assessments conducted in accordance with subsections (i)(1) and (i)(2) of this section. (4) If a tank system or component is found to be leaking or unfit for use as a result of the leak test or assessment in subsections (i)(1) and (i)(2) of this section, the owner or operator shall comply with the