What steps are necessary to remove an underground fuel oil tank?

Follow steps 4, 5, and 6 from the abandonment procedures. Note: If the soil sample confirms that the tank had leaked and/or free product is discovered in the excavation then the Fire Marshal's office must be immediately contacted and the situation reported.

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2. Is it a requirement to remove an underground fuel oil tank?
3. How is a tank properly abandoned?
4. What steps are necessary to remove an underground fuel oil tank?