In addition to the requirements of 40 Code of Federal Regulations (CFR) §264.142 (excluding 40 CFR §264.142(a)(2)), the closure cost estimate must be based on the costs to the owner or operator of hiring a third party to close the facility. A third party is a party who is neither the parent nor a subsidiary of the owner or operator (see definition of parent corporation in 40 CFR §264.141(d)). Notwithstanding other closure costs, such estimate must also include the costs associated with third party removal, shipment, off-site, and processing or disposal off-site, and processing or disposal off-site of the following wastes to an authorized storage, processing, or disposal facility:
  (1) maximum inventory of wastes in storage and/or processing units, including, but not limited to, storage surface impoundments, waste piles, tanks, and containers;
  (2) wastes generated as a result of closure activities (e.g. decontamination, removal of liquids from surface impoundments, or waste piles);
  (3) contaminated stormwater; and
  (4) leachate.

Source Note: The provisions of this §335.178 adopted to be effective July 14, 1987, 12 TexReg 2106; amended to be effective November 15, 2001, 26 TexReg 9135