When I first spotted this LB-type conduit body (mostly covered by the concrete walkway), my first instinct was to assume this was a violation because the concrete would need to be broken up to access the wiring inside of the LB. But when I started digging deeper into the wording of Sec. 314.29, I started to question whether my instincts were correct. What I discovered was that my initial instincts were based on older editions of the Code.
In 2017 and earlier editions, Sec. 314.29 was one paragraph and one sentence. It required boxes, conduit bodies, and handhole enclosures to be installed so the wiring contained in them could be rendered accessible without removing any part of the building/structure or, for underground installations, without excavating sidewalks, paving, earth, or other substances used to establish the finished grade. The Photo shows a violation of that requirement. This is the information my instincts were relying upon.
The exception in the 2017 and earlier editions permitted listed boxes and handhole enclosures to be covered by gravel, light aggregate, or noncohesive granulated soil if their location was effectively identified and accessible for excavation. The exception made no mention of conduit bodies, however. For the 2020 edition, Sec. 314.29 was separated into multiple paragraphs, including new sections 314.29(A) and 314.29(B). Something got lost during this transition. Section 314.29(A) only applied to boxes and conduit bodies in buildings or other structures. Section 314.29(B) applied to underground installations but only applied to boxes and handholes with no mention of conduit bodies. The exception remained unchanged from 2017.
For the 2023 edition, more revisions happened, including new sections 314.29(A)(1), (A)(2), and (A)(3), but none of them applied to installations of underground conduit bodies like the one in the Photo. There were no revisions to Sec. 314.29(B), which still only applies to underground boxes and handholes but makes no mention of conduit bodies. The exception for Sec. 314.29(B) was revised for 2023 to clarify the requirements for the description of the location of buried boxes and handhole enclosures but still makes no mention of conduit bodies. So, if you are using the 2017 or earlier Code editions, the installation in the Photo is definitely a violation of Sec. 314.29. If you are using the 2020 or 2023 edition, you may want to have a discussion with your AHJ about the applicability of Sec. 314.29 and the Art. 100 definition of “accessible.”