An owner and an operator of a UST system shall maintain records in accordance with COMAR 26.10.04.05 that demonstrate compliance with closure requirements under this chapter. The owner and the operator of a UST system that took the UST system out-of-service or the current owner and operator of a property where the UST system was taken out-of-service shall: Maintain the closure report required in §C of this regulation and the results of the site assessment required in Regulation .03 of this chapter for at least 5 years after completion of a permanent closure or change-in-service; and Maintain the records specified in §B(1) of this regulation by: Storing the records at the property; or If the records cannot be stored at the property, submitting the records to the Department. UST System Closure Report. An owner and an operator of a UST system that underwent a permanent closure or change-in-service shall submit to the Department a written UST system closure report: Signed by the certified UST system technician or remover that performed the permanent closure or change-in-service; Within 45 days of completing the UST system closure or change-in-service; and That includes records documenting: The permanent closure or change-in-service of the UST system was conducted in accordance with Regulation .02 of this chapter; The site assessment was performed in accordance with Regulation .03 of this chapter; and At a minimum, all of the following information: The UST size; The location of the UST system on the property; The date of the UST system closure or change-in-service; The method used for the UST system closure or change-in-service; A summary of the work performed; A summary of any field test and the laboratory analytical results; The name and certification number of the certified UST system technician or remover, and name of the contractors who performed the work; If permanently closed by removal, a receipt documenting proper disposal of the UST system; A receipt documenting proper treatment or disposal of excavated oil-contaminated soils; All analytical data and laboratory reports; and Photographs of each UST system taken out-of-service and each excavation zone. An owner and an operator of an underground farm tank, an underground residential tank, and an underground residential heating oil tank that does not meet the definition of a UST shall submit a written storage tank closure report in accordance with the requirements in §C of this regulation if: A spill, release, or discharge occurred at the property that required the owner and the operator of the underground storage tank to notify the Department in compliance with COMAR 26.10.08 and 26.10.09; or The Department directs the owner and the operator of the underground storage tank to submit a storage tank closure report.