Can direct-buried conductors or cables be spliced or tapped without the use of splice boxes?

The statement that direct-buried conductors or cables can be spliced or tapped without the use of splice boxes is accurate. In certain situations, the National Electrical Code (NEC) allows for direct-buried conductors to be spliced or tapped when specific conditions are met. This can be convenient because it simplifies installation and maintenance, providing that the appropriate methods and materials are used to ensure safety and integrity.

When splicing directly buried conductors, it is essential to ensure that the connections are protected from moisture and environmental factors that could cause deterioration or failure. This often means using appropriate connectors and insulating materials that comply with the NEC standards.

In practice, while using splice boxes often provides extra protection and makes it easier to access splices for future maintenance, the code recognizes that in certain applications, splicing directly in the burial method may be acceptable as long as adequate safety measures are taken.