Receptacle outlets shall be located not more than 20 inches (508 mm) above the countertop. Receptacle outlet assemblies installed in countertops shall be listed for the application. Receptacle outlets shall not be installed in a face-up position in the work surfaces or countertops. Receptacle outlets rendered not readily accessible by appliances fastened in place, appliance garages, sinks or rangetops as addressed in the exception to Section E3901.4.1, or appliances occupying dedicated space shall not be considered as these required outlets.
Exception: Receptacle outlets shall be permitted to be mounted not more than 12 inches (305 mm) below the countertop in construction designed for the physically impaired and for island and peninsular countertops where the countertop is flat across its entire surface and there are no means to mount a receptacle within 20 inches (508 mm) above the countertop, such as in an overhead cabinet. Receptacles mounted below the countertop in accordance with this exception shall not be located where the countertop extends more than 6 inches (152 mm) beyond its support base.