My NEC is in my truck, but...
Any PVC exiting the ground should have an expansion joint.
Ground heaving and/or settlement causes a lot of damage.
Also, 'runs' of PVC on roofs, walls, etc., require exp. joints. There's a table in the Carlon catalog giving requirements, with amount of expansion, etc.
As said above, in large buildings, where there are structural expansion joints, it is required to install expansion joints on ALL raceways. (PVC, EMT, GRC, etc)