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1310.1.1 Cover Requirements
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Underground piping systems shall be installed with a minimum of 12 inches (305 mm) of cover. The minimum cover shall be increased to 18 inches (457 mm) if external damage to the pipe or tubing from external forces is likely to result. Where a minimum of 12 inches (305 mm) of cover cannot be provided, the pipe shall be installed in conduit or bridged (shielded). [NFPA 54:7.1.2.1]
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