No exception just that there is no requirement to install them below countertops.
210.52(C)(1 & 5)
We are still installing recpts for wall space. Placement is described differently.
210.52(C) is for above c'tops. There's still a wall below the c'top.
Is it not a wall, even thought it's below a c'top? What about wall spaces below upper cabinets? Is there an exception for those too?