358.10 Uses Permitted.
(A) Exposed and Concealed. The use of EMT shall be permitted for both exposed and concealed work.
(B) Corrosion Protection. Ferrous or nonferrous EMT, elbows, couplings, and fittings shall be permitted to be installed in concrete, in direct contact with the earth, or in areas subject to severe corrosive influences where protected by corrosion protection and judged suitable for the condition.
(C) Wet Locations. All supports, bolts, straps, screws, and so forth shall be of corrosion-resistant materials or protected against corrosion by corrosion-resistant materials.
Where does it say anything about having to be buried? I can be run along the top of the ground if it is suitable for the condition. Like where outside wall or foundation meets the finished grade. Maybe 1/2" lower if you don't want it visible.
Now if you'll tell us what this is being used for maybe we can provide a good answer.
You'll notice I said we, Not I.
