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When service entrance wire is buried under at least 2 inches of concrete, a disconnect is not required between the meter base and the panel. This is because the National Electrical Code (NEC) allows for service entrance conductors to be installed without a disconnect if they are protected by an adequate cover, such as concrete.

The rationale behind this rule is that these conductors are considered to have sufficient protection from physical damage when encased in concrete. Therefore, a disconnecting means is generally not mandated in this scenario. Local codes may vary, but the NEC provides a clear guideline on this matter, implying that if the installation adheres to these specifications, a disconnect can be omitted entirely.

Understanding these nuances is crucial for compliance and safety, as it helps electricians identify when additional safety equipment like disconnects are necessary versus when they can rely on other forms of protection.