230.6 Conductors Considered Outside the Building. Conductors
shall be considered outside of a building or other structure
under any of the following conditions:
(1) Where installed under not less than 50 mm (2 in.) of
concrete beneath a building or other structure
(2) Where installed within a building or other structure in a
raceway that is encased in concrete or brick not less than
50 mm (2 in.) thick
(3) Where installed in any vault that meets the construction
requirements of Article 450, Part III
(4) Where installed in conduit and under not less than
450 mm (18 in.) of earth beneath a building or other
structure
(5) Where installed within rigid metal conduit (Type RMC)
or intermediate metal conduit (Type IMC) used to
accommodate the clearance requirements in 230.24 and
routed directly through an eave but not a wall of a building