THE SOMERSET REFINERY, INC. ( THE REFINERY ) OPERATES AS A REFINERY, CONVERTING CRUDE OIL INTO GASOLINE AND FUEL OILS. IN 1986, THE REFINERY NOTIFIED THE KENTUCKY DEPARTMENT OF ENVIRONMENTAL PROTECTION, PURSUANT TO SECTION 9002(A)(1) OF RCRA, 42 U.S.C. 6991(A)(1), THAT IT OWNED MORE THAN 250 UNDERGROUND STORAGE TANKS ( USTS ), WHICH CONTAINED PET- ROLEUM, INCLUDING GASOLINE, KEROSENE AND HEATING OIL. ACCORDING TO THE NOTIFICATION FORMS, THE USTS WERE LOCATED AT APPROXIMATELY SIXTY-SEVEN RETAIL GASOLINE STATIONS, MAKING THE REFINERY ONE OF THE LARGEST UST OWNERS IN THE COMMONWEALTH OF KENTUCKY. ALTHOUGH ATTEMPTS HAVE BEEN MADE BY REGION IV TO DETERMINE THE COMPLIANCE STATUS OF ALL OF THE USTS OWNED BY THE REFINERY, THE UNCOOPERATIVE NATURE OF THE COMPANY MAKES THIS IMPOSSIBLE. AN INSPECTION WAS, HOWEVER, CONDUCTED BY REGION IV OF 113 USTS, WHERE 148 RCRA UST VIOLATIONS WERE DOCUMENTED. THE VIOLATIONS ARE EX- TENSIVE AND ARE SUMMARIZED AS FOLLOWS: A) FAILURE TO REPORT AND INVESTIGATE RELEASES FROM EITHER TANKS OR PIPING WHEN INDICATED BY A RELEASE DETECTION METHOD; B) FAILURE TO PROVIDE A METHOD OF RELEASE DETECTION ON TANKS, PRESSURIZED PIPING OR SUCTION PIPING SYSTEMS; C) FAILURE TO CLOSE TANKS PERMANENTLY WHERE THE TANKS HAD NOT BEEN IN USE FOR OVER TWELVE MONTHS; D) FAILURE TO INSTALL AUTOMATIC LINE LEAK DETECTORS; E) FAILURE TO USE EQUIPMENT CAPABLE OF MEASURING PRODUCT LEVEL OVER THE FULL RANGE OF