(a) The provisions of this subchapter relating to the groundwater protection cleanup program and to the petroleum storage tank remediation account do not limit the responsibility or liability of an owner or operator of a petroleum storage tank required to take corrective action under an order issued in accordance with this subchapter by the commission.
(b) Funds from the petroleum storage tank remediation account may not be used to pay, and the owner or operator of a petroleum storage tank ordered by the commission to take corrective action is responsible for payment of, the following:
(1) the owner or operator contribution described by Subsections (e)-(k);
(2) any expenses for corrective action that exceed the applicable amount specified by § 26.3573(m);
(3) any expenses for corrective action that are not covered by payment from the petroleum storage tank remediation account under the rules or decisions of the commission under this subchapter;
(4) any expenses for corrective action not ordered or agreed to by the commission;
(5) any expenses for corrective action incurred for confirmed releases initially discovered and reported to the commission after December 22, 1998; and
(6) any corrective action expenses for which reimbursement is prohibited under § 26.3571, 26.3573, or 26.361.

(c) The owner or operator contribution under Subsection (b)(1) of this section may include the costs of site assessment.
(d) Subsection (b)(1) of this section does not prohibit payment from the petroleum storage tank remediation account of expenses incurred by an eligible owner or operator as a result of an order issued by the commission under § 26.356 of this code if the commission finds that the eligible owner or operator is not responsible for the release from a petroleum storage tank. An eligible owner or operator covered by this subsection is eligible for reimbursement from the petroleum storage tank remediation account for the expenses incurred relating to corrective action that result from the order issued by the commission under § 26.356 of this code.
(e) If an owner or operator submits a site assessment in accordance with commission rules before December 23, 1996, the owner or operator shall pay under Subsection (b)(1) the first expenses for corrective action taken for each occurrence as follows:
(1) a person who owns or operates 1,000 or more single petroleum storage tanks, the first $10,000;
(2) a person who owns or operates not fewer than 100 or more than 999 single petroleum storage tanks, the first $5,000;
(3) a person who owns or operates not fewer than 13 or more than 99 single petroleum storage tanks, the first $2,500; and
(4) a person who owns or operates fewer than 13 single petroleum storage tanks, the first $1,000.
(f) If an owner or operator does not submit a site assessment in accordance with commission rules before December 23, 1996, the owner or operator shall pay under Subsection (b)(1) the first expenses for corrective action taken for each occurrence as follows:
(1) a person who owns or operates 1,000 or more single petroleum storage tanks, the first $20,000;
(2) a person who owns or operates not fewer than 100 or more than 999 single petroleum storage tanks, the first $10,000;
(3) a person who owns or operates not fewer than 13 or more than 99 single petroleum storage tanks, the first $5,000; and
(4) a person who owns or operates fewer than 13 single petroleum storage tanks, the first $2,000.
(g) If an owner or operator’s corrective action plan is approved by the commission under § 26.3572 before June 23, 1998, the owner or operator shall pay under Subsection (b)(1) the amount provided by Subsection (e) for the first expenses for corrective action taken for each occurrence.
(h) If an owner or operator’s corrective action plan is not approved by the commission under § 26.3572 before June 23, 1998, the owner or operator shall pay under Subsection (b)(1) the first expenses for corrective action taken for each occurrence as follows:
(1) a person who owns or operates 1,000 or more single petroleum storage tanks, the first $40,000;
(2) a person who owns or operates not fewer than 100 or more than 999 single petroleum storage tanks, the first $20,000;
(3) a person who owns or operates not fewer than 13 or more than 99 single petroleum storage tanks, the first $10,000; and
(4) a person who owns or operates fewer than 13 single petroleum storage tanks, the first $4,000.
(i) If an owner or operator has a corrective action plan approved by the commission under § 26.3572 and before December 23, 1999, has met the goals specified in the plan to be met by that date, the owner or operator shall pay under Subsection (b)(1) the amount specified by Subsection (e) for the first expenses for corrective action taken for each occurrence.
(j) If an owner or operator does not have a corrective action plan approved by the commission under § 26.3572 and before December 23, 1999, has not met the goals specified in the plan to be met by that date, the owner or operator shall pay under Subsection (b)(1) the first expenses for corrective action taken for each occurrence as follows:
(1) a person who owns or operates 1,000 or more single petroleum storage tanks, the first $80,000;
(2) a person who owns or operates not fewer than 100 or more than 999 single petroleum storage tanks, the first $40,000;
(3) a person who owns or operates not fewer than 13 or more than 99 single petroleum storage tanks, the first $20,000; and
(4) a person who owns or operates fewer than 13 single petroleum storage tanks, the first $8,000.
(k) An owner or operator of a site for which a closure letter has been issued under § 26.3572 shall pay under Subsection (b)(1) the first $50,000 of expenses for corrective action for each occurrence.