xformer,
It's not a problem. The Book is clear on it.
120v circuit GFCI protected before it goes underground, circuit is 20A or less and it is a Residence. 12 inches is what it says. We do it all the time.
Note: the info above is right out of the Code book, your local inspectors might disagree. You should always check with someone locally to see if there are any local amendments to the code that they recognize.
When in doubt more protection is better.
Bill
