The Department shall collect and maintain documentation of response actions and Response Action Costs. The documentation shall form the basis for recovery of Response Action Costs. The circumstances of every release or threat of release of oil and/or hazardous material which is the subject of a response action shall be compiled and maintained in records. Such records shall contain a description of response actions taken, any RPs or PRPs identified, and an accounting of costs incurred by the Department.
310 CMR, § 40.1202