May I point out the bit in bold?
This from the 16th Edition (1992 - yellow):
522-06-03
Except where installed in a conduit or duct which provides equivalent protection against mechanical damage, a cable buried in the ground shall incorporate an earthed armour or metal sheath, or both, suitable for use as a protective conductor, or be of insulated concentric construction.
Buried cables shall be marked by cable covers or a suitable marking tape. Buried conduits or ducts shall be suitably identified. Buried cables, conduits and ducts shall be at a sufficient depth to avoid being damaged by any reasonably forseeable disturbance of the ground.