I do not agree Nick. There is no code referance or wording to burial depth, no referance or wording to using the table in 300.5. Only a section in 250.64 for GEC conductors exposed on the building and subject to physical damage.
But we do have over the past few code cycles rejected proposals by the code panel that were requesting that a burial depth be put into the code.
In addition, as I said, I spoke with one of the electrical engineers at NFPA and he agreed that 300.5 does not apply and there is no burial depth in the code.
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Michael J Timpanaro
Inspector/Plans Examiner/CEU Instructor
Florida