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I've seen gas cocks rot out that were half in and out of soil.Anything in the soil and six inches above is good for me.I have not looked up code but if it says tape burried pipe I'm still doing six above.
If so every nick,cut,scratch...I don't care if it even looks like a hair.It gets primer and tape.
Leave your 1"X10 mil.tape on the dash of the truck to warm up a little bit on the colder mornings for taping your tees and elbows.For straight pipe and capping the end of the fitting winds I use 2"X 20mil.