230.6 says you can consider the conductors like they are outside if under 2" of concrete...
so is there a problem with having a meter on the outside of a building, and running emt under 2" of concrete to the main disco panel 50 feet inside the building?
considering the service entrance conductors as outside in this case, they meet 230.70a1 by being near the point of entry inside where they would come up in the emt into the panel.
