Joe- the answer is yes to both locations. As a matter of fact the graphic in the '05 code even illustrates it for a kitchen sink. I've always had reservations about locating a receptacle on the wall behind a cooktop above the cooktop but I can't see any restrictions on that either. One could use the inspectors judgment that it would be subject to physical damage (heat) but I guess the inspector could be correct. The other part of the question might be- What would you use it for? That's right there with the restriction on puting a receptacle in a shower (Prohibited by code unless listed for that purpose) I don't even want to know what you'd use a receptacle in a shower for.
