This kind of limitations are not needed to be finished with tape and joint compound. Similarly joints amongst Wooden structural panels are usually not required to be finished with wood filler and sanded." Yeah, but chapter 28 h2o heaters on the IRC is silent on protection from effects. M1301.one states https://garage-ceiling-lift87531.pennywiki.com/4653718/the_definitive_guide_to_garage_ceiling_storage_lift