352.10(G) Underground Installations. For underground installations,
homogenous and nonhomogenous PVC shall be permitted
for direct burial and underground encased in concrete.
See 300.5 and 300.50.
Since you ask specifically about 40 or 80
300.5(D)(4) Enclosure or Raceway Damage. Where the enclosure
or raceway is subject to physical damage, the conductors
shall be installed in rigid metal conduit, intermediate metal
conduit, Schedule 80 PVC conduit, or equivalent.