With regard to boilers, from the IMC:
1006.8 Electrical requirements. The power supply to the elec -
trical control system shall be from a two-wire branch circuit that
has a grounded conductor, or from an isolation transformer with
a two-wire secondary. Where an isolation transformer is pro -
vided, one conductor of the secondary winding shall be
grounded. Control voltage shall not exceed 150 volts nominal,
line to line. Control and limit devices shall interrupt the un -
grounded side of the circuit. A means of manually disconnecting
the control circuit shall be provided and controls shall be ar -
ranged so that when deenergized, the burner shall be inoperative.
Such disconnecting means shall be capable of being locked in
the off position and shall be provided with ready access.
Best I can find. I know that there are more specific local codes on this matter.