This section applies to the removal of heating oil tanks from a residential property, when permanently abandoning the use of heating oil as a fuel at the property, whether by converting a heating system from the use of heating oil to another fuel, or otherwise. Immediately upon abandonment of the use of heating oil as a fuel at the property, the owner of the heating oil tank shall: Remove all flammable and combustible liquids from the heating oil tank and from all piping and piping connections; Remove from the property the heating oil tank, if not in serviceable or operable condition, and all piping and piping connections used for supplying heating oil to the heating system; or In the case of an underground heating oil tank, fill in the tank with dirt, sand, gravel, or similar material; Remove any outside filling pipe or secure the pipe against accidental filling; and Dispose of all flammable and combustible liquids, and the heating oil tank if required, in accordance with the requirements of this article and other applicable State and federal laws. If the abandonment of the use of heating oil occurs as a result of conversion to another heating fuel, the converted heating system shall be inspected in accordance with applicable law.