Tom do you have any references for using SE underground?

2003 UL White Book
SERVICE CABLE (TXKT)
SERVICE ENTRANCE CABLE (TYLZ)
GENERAL
Quote
The cable is designated as follows:
Type SE — Indicates cable for aboveground installation. Both the individual insulated conductors and the outer jacket or finish of Type SE are suitable for use where exposed to sun.

I can not find anything that says Type SE is allowed underground.

Bob

Bob Badger
Construction & Maintenance Electrician
Massachusetts