Re: Water heater overcurrent protection
I believe the use of 12 gauge wire protected by a 30 amp breaker as you describe, would be a violation of 240.4(D). I don't see anything in 240.4(E) through (G) that would change this. 422.11(E) addresses the maximum overcurrent protection for the water heater, but it does not address the overcurrent protection for the supply circuit conductors.