I see the question with 300.5 but I think it is still "under a building" and 0" min below the slab. If this is a car port or parking pad (outside parking area in a residence)it does look like 18"
Notice that if we are talking Service Conductors under a building with no concrete floor we are required to have 18" of cover- 230.6(4). We could have this with a building such as a pole barn etc.
Keep editing this till you get it right George
[This message has been edited by George Little (edited 02-26-2005).]
I think we go to Art. 100 definitions and review "Garage" which is very specific in saying this is a "building". From here it's back to Art 300-5 "under a building" which requires 0 depth.