It's from something called the ASME Code CSD-1. I've been looking for a free, full online copy but have only found this snipet.
G. Shutdown Switch Requirements: CSD 1, CE-100
1.) A shutdown switch capable of being locked open shall be installed in an accessible location on or near the boiler. This switch shall disconnect the boiler from all sources of power to the burner controls.
2.) A manually operated remote shutdown switch or circuit breaker, clearly marked, shall be located just outside each boiler room door. In the case of outside doors or public areas the switch may be located just inside the boiler room door. The installing contractor shall show location of remote shutdown switch(s) on sketches accompanying the installation permit application.
I think this Code is directed towards the boiler installer but we get dragged into it.