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GFCI Locations in One and Two-Family Homes
By William & Patti Feldman

According to the 2008 NEC, any 125 V 15 amp or 20 amp receptacle
located near a water source must be a GFCI receptacle due to the higher
shock hazard risk when using electricity in the proximity of water
sources.
For example, GFCI receptacles are required for all kitchen counters,
for a dedicated branch circuit for a refrigerator or other
plug-connected appliance, and for all countertop, wall and ceiling
receptacles in all bathrooms.
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