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then the owner or operator shall close the tank system and perform post-closure care in accordance with the closure and post-closure care requirements that apply to landfills (section 66265.310). In addition, for the purposes of closure, post-closure, and financial responsibility, such a tank system is then considered to be a landfill, and the owner or operator shall meet all of the requirements for landfills specified in articles 7 and 8 of this chapter. (c) If an owner or operator has a tank system which does not have secondary containment that meets the requirements of section 66265.193(b) through (0 and which has not been granted a variance from the secondary containment requirements in accordance with section 66265.193(g), then: (1) the closure plan for the tank system shall include both a plan for complying with subsection (a) of this section and a contingent plan for complying with subsection (b) of this section; (2) a contingent post-closure plan for complying with subsection (b) of this section shall be prepared and submitted as part of the permit application; (3) the cost estimates calculated for closure and post-closure care shall reflect the costs of complying with the contingent closure plan and the contingent post-closure plan, if these costs are greater than the costs of complying with the closure plan prepared for !� the expected closure under subsection (a) of this section; (4) financial assurance shall be based on the cost estimates in subsection (c)(3) of this section; (5) for the purposes of the contingent closure and post-closure plans, such a tank system is considered to be a landfill, and the contingent plans shall meet all of the closure, post- closure, and financial responsibility requirements for landfills under articles 7 and 8 of this chapter. There is no requirement for OS to maintain a closure plan as the tank reviewed in this report is a holding tank and no hazardous waste treatment is performed on site. 19.0 CCR Title 22. §66265.198— Special Requirements for Ignitable or Reactive Wastes (a) Ignitable or reactive waste shall not be placed in a tank system, unless: (1) the waste is treated, rendered, or mixed before or immediately after placement in the tank system so that: (A) the resulting waste, mixture, or dissolved material no longer meets the definition of ignitable or reactive waste under sections 66261.21 or 66261.23;and (B) section 66265.17(b) is complied with;or Hazardous Waste Tank Assessment Report Martin Consulting Oil Stop,301 W. Kettleman Lane Page 26 of 29 Group,Inc.-Structural Design