Underground wiring - anything special?

I'm thinking of running a 110v line out to my 10 X 14 lawn shed for an interior light and maybe two outlets. Its about 75 feet from the back of the house in the corner of my lot. Do I need to put the underground rated wire in a PVC tube to protect it from the inadvertant shovel (my wife has a green thumb) or just bury the wire 12" down and pray? When I come up out of the ground I'll used a regular outdoor feed, but inside... do I need a box or just T off the line?
Any tips would be appreciated.
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NEC requires you to protect a direct buried UF cable with a GFCI device at the feed end if it is buried 12 inches, or it must be buried at 24 inches. You should sleeve it in something like PVC where it comes up out of the ground, and all above ground splices have to be made in a box

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On Fri, 17 Aug 2007 16:56:49 -0400, snipped-for-privacy@hotmelt.com wrote:

I would put UF in PVC. The extra few bucks for the pipe is nothing compared to digging the hole. It is really pretty easy to work with.
R is right about the GFCI and the 12" in a dwelling. Deeper is always better but with a GFCI in the house 12" will work.
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Our local building inspector wants 24" no matter what. If you are concerned about local code, you may want to check.
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wrote in message

Last house I rebuilt had a shed with power. Shed off ground on cinder blocks. Wire through pipe from shed floor to ground. Pipe ended couple of inched below the surface. At house, pipe comes out of ground. Pipe also ends a few inched below the surface. Strapped to siding kept it from tipping over. Out of open pipe end is NM cable with male indoor plug attached. Plug blades very green. End of pipe filled with silicone around wire. Plug put into an actual outdoor duplex cover. This outlet just tapped into one of the bedroom circuits. Shed had no less than 15 combined duplexes and lights.
I am no electrician but I don't think this person was concerned about local code...or human life for that matter.
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