Except as provided in §B of this regulation, the Department adopts as its regulations the federal regulations at 40 CFR §§264.140—264.148 and 264.151, which are incorporated by reference in COMAR 26.13.01.05B(1)(a). For purposes of this regulation: Substitute “Secretary” for “Regional Administrator”; Substitute “Department” for “Environmental Protection Agency” or “Agency”; In establishing the financial assurance for closure required by 40 CFR §264.143, a person may not use the financial test or corporate guarantee described in 40 CFR §264.143(f); and In establishing the financial assurance for post-closure care required by 40 CFR §264.145, a person may not use the financial test or corporate guarantee described in 40 CFR §264.145(f) which is incorporated by reference.