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Do the costs related to construction of access roads and operations and maintenance (O&M) qualify as remediation expenditures?

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Do the costs related to construction of access roads and operations and maintenance (O&M) qualify as remediation expenditures?

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A19: Yes, if the access road or O&M activity is paid for or incurred in connection with the abatement or control of a release, threat of release, or disposal of a hazardous substance at the property.

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