Basement 12 : For the purposes of this code, a story of a building or structure having one-half or more of its height below ground level and to which access for fire-fighting purposes is restricted
NFPA 1 Fire Code, National Fire Protection Association (NFPA), MA, USA 2009 ed. https://law.resource.org/pub/us/code/ibr/nfpa.1.20 03.pdf, (Code: Nat Fire Protection Association Fr&LfSf Requir - Amer) {171 NFC}