Section 264.140 - Applicability(a) The requirements of §§ 264.142 , 264.143 , and 264.147 through 264.151 apply to owners and operators of all hazardous waste facilities, except as provided otherwise in this section or in § 264.1 .(b) The requirements of §§ 264.144 and 264.145 apply only to owners and operators of: (2) Piles, and surface impoundments from which the owner or operator intends to remove the wastes at closure, to the extent that these sections are made applicable to such facilities in §§ 264.228 and 264.258 ;(3) Tank systems that are required under § 264.197 to meet the requirements for landfills; and(4) Containment buildings that are required under § 264.1102 to meet the requirements for landfills.(c) States and the Federal government are exempt from the requirements of this subpart.(d) The Regional Administrator may replace all or part of the requirements of this subpart applying to a regulated unit with alternative requirements for financial assurance set out in the permit or in an enforceable document (as defined in 40 CFR 270.1(c)(7) ), where the Regional Administrator: (1) Prescribes alternative requirements for the regulated unit under § 264.90(f) and/or § 264.110(c) ; and(2) Determines that it is not necessary to apply the requirements of this subpart because the alternative financial assurance requirements will protect human health and the environment.47 FR 15047, Apr. 7, 1982, as amended at 47 FR 32357, July 26, 1982; 51 FR 25472, July 14, 1986; 57 FR 37265, Aug. 18, 1992; 63 FR 56733, Oct. 22, 1998; 71 FR 40272 , July 14, 2006