Here's a rule from Edision, NJ:

"Section 15.08.080 Addition to code.
The National Electrical Code herein adopted is supplemented by adding thereto the following which is made a part hereof:
Whenever a permit is required under the terms of this chapter for electrical wiring and apparatus to be done in connection with a gas or oil burner installation in any existing building or structure or in the construction, reconstruction, alteration or repair of buildings or structures, there shall be installed an emergency shutoff switch with a red plate thereon marked "Oil Burner" or "Gas Burner," as the case may be, at the entrance to the basement or heating room. (Prior code ยง 24-8)


Joe Tedesco, NEC Consultant