Upon the abandonment or ending of operation of any dry hole, gas or oil well, storage well, pressure maintenance well, or stratigraphic well, the permittee shall plug the hole. The permittee shall notify the Department at least 72 hours before plugging operations. A dry hole shall be plugged within 60 days of completion of the well or before removal of the drill or completion rig, whichever occurs first. An oil or gas well shall be plugged within 60 days after primary production has stopped for 12 consecutive months. The Department may grant an extension of time to begin plugging operations upon written request of the permittee, if the Department determines that the request is reasonable. Surface casing may not be recovered at any location, except by written approval of the Department. After plugging a well, the permittee shall erect a permanent marker over the plugged well which: Consists of a length of pipe with a minimum diameter of 6 inches, filled with concrete; Extends at least 30 inches above the surface; Extends at least 10 feet into the well and is set in concrete; and Has the Department and American Petroleum Institute well identification numbers stamped or welded on the marker in a permanent manner. Upon written request by the permittee or by the surface owner, the Department may allow an offset marker to replace the marker over a plugged well if the wellhead marker interferes with subsequent activities such as agriculture or construction. The area immediately around the surface casing and conductor pipe shall be permanently filled to the surface with nonporous material to keep surface water from entering the well bore. For wells in noncoal areas, the permittee shall plug the well as follows: If total depth is deeper than the cemented production casing seat, as in an open hole completion, that part of the well shall be filled with cement to a point 50 feet above the top of the uncased portion of the hole; In the cemented part of the production casing, cement plugs shall be set to extend from at least 50 feet below the base of each oil, gas, or water-bearing zone to a point at least 100 feet above the top of the zone; A mechanical plug, set at least 20 feet above the oil, gas, or water-bearing zone after filling the hole to that point with nonporous material, may be used instead of a cement plug; When multiple oil, gas, or water zones occur within 500 vertical feet of one another, they may be treated as one zone for plugging, unless one zone has greater than hydrostatic pressure; Following the plugging of the cemented portion of the production casing, the uncemented portion of the production casing may be separated from the cemented portion and recovered; A cement plug shall be set 50 feet below and 50 feet above the point of casing separation; If the uncemented portion of the production casing cannot be recovered, oil or gas zones behind the casing shall be plugged by perforating the casing and squeezing cement into the annular space; If the production casing is not set, a cement plug shall be set at least 50 feet below and 50 feet above each oil, gas, or water-bearing zone; A cement plug shall be set at least 50 feet below and 50 feet above the base of the surface casing; A cement plug of at least 50 vertical feet shall be placed in the top of the well; After placing the top plug, the operator may be required to cut the casing below plow depth to prevent interference with any subsequent agricultural activities; Nonporous material shall be placed in all portions of the well between cement plugs. If total depth cannot be reached in plugging a well with or without cemented production casing, the permittee shall obtain written permission of the Department for an alternate means to plug the well. If a mineable coal seam greater than 1 foot in thickness is encountered in the drilling of a well, the permittee shall contact the Department to obtain additional plugging instructions. An affidavit certifying that the well was plugged according to plans approved by the Department shall be submitted by the permittee within 30 days after the plugging of the well.