I pulled this off NFPA link, from the 2023 NEC; bold and underline added by me:
(G) Basements, Garages, and Accessory Buildings.
For one- and two-family dwellings, and multifamily dwellings, at least one receptacle outlet shall be installed in the areas specified in
210.52(G)(1) through (G)(3). These receptacles shall be in addition to receptacles required for specific equipment. Receptacles supplying only a permanently installed premises security system shall not be considered as meeting these requirements.
(1) Garages.
In each attached garage and in each detached garage with electric power, at least one receptacle outlet shall be installed
in each vehicle bay and not more than 1.7 m (51⁄2 ft) above the floor.
Exception:
Garage spaces not attached to an individual dwelling unit of a multifamily dwelling shall not require a receptacle outlet in each vehicle bay.
(2) Accessory Buildings.
In each accessory building with electric power.
(3) Basements.
In each separate unfinished portion of a basement.
Enhanced Content
Receptacle outlets are not required for a detached garage if it is not supplied with electricity. Receptacle outlets are not required for individual garages of multifamily dwellings where the garage is not attached to the dwelling unit. An example of how this applies is a multifamily dwelling with a separate detached garage structure. Each of the dwelling units is provided with a garage space but the space is not attached to the dwelling unit, therefore a receptacle outlet is not required in each of the detached garage spaces.
GFCI protection is required by
210.8(A)(5) for receptacles in finished and unfinished basements and by
210.8(A)(2) for receptacles installed in garages. Circuits that supply receptacle outlets in a garage can supply receptacle outlets only in the garage and readily accessible outdoor receptacle outlets.
For more information on garage branch circuits, see
210.11(C)(4).