Basically everyone goes by the NEC. But certain areas have their own modifications to the NEC for this and that.
One of these modifications could be differences in burial of electrical cables depending on the local ground conditions. For example some areas have permafrost. Others have a very high water table. Others lots of sharp rocks in the ground. Some areas have plenty of nice [non-wire damaging] sandy soil.
So I would ask your local electrical inspector.





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