Water heater disconnect requirement

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How far can a water heater be from a service panel in order to not need a disconnect? It is in sight and maybe 12 feet. Thanks!
Or maybe 422.31(B); 110.25🤔; especially handy when working clearances required per 110.26 can‘t be met in those small closets.
 
As Larry stated 50':

In Sight From (Within Sight From, Within Sight). Where this Code specifies that one equipment shall be “in sight from,”
“within sight from,” or “within sight of,” and so forth, another equipment, the specified equipment is to be visible and not
more than 15 m (50 ft) distant from the other.
 
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