Oops!I think Larry mean 300.5 for the minimum cover requirements for <1000V.
The 36" is measured from the top of the cable or raceway.Thanks. We opted to direct bury the cable at 36".
Correct, the Depth of Cover will be 36" from top of the cable to top of finished grade. Cable will be on 3" of fine sands, covered by 6" of fine sands, then back filled to top of finished grade, a red warning tape is installed 12" above the cable (If I recall the detail from the contractor correctly).