Extension cords in an office environment are a big deal ! When the fire department comes around on their yearly inspections. When there is a fire and employees are exiting the building they don't want them tripping on extension cords.
If an alarm trips & rolls the fire engines, they don't like leaving a false alarm without checking the building.
I've re-arrange computers & printers to remove extension cords after fire dpt. is gone, but didn't study the cited code.
A search shows fire marshal extension-cord policy cite similar wording, regardless of adopted versions of UFC, IFC, or NEC.
Here is a
California fire marshal citing the Uniform Fire Code, adopted from Section 11.1 of
NFPA 1.
Here is the
Kansas State fire marshal citing the IFC & NEC
Federal & military bases may adopt similar language from OSHA, as Jaref pointed out in post #23 above.
29 CFR 1910.303(b)(2) is for power strips.
All these different codes require listed equipment cords & power strips.
Home made cords, stuff from eBay, or Amazon with (CE) marks appear prohibited by all fire marshals, and OSHA.