That I know of, NEC does not have any such requirement for receptacle height. Possibly special restrictions for certain types of Hazardous locations but then only up to 18 inches above the floor in most cases. Common sense however dictates that things with thermostats, like baseboard heaters, that have the possibility of sparking internally and could ignite gasoline fumes, MIGHT not be a good idea if placed within 18 inches of the floor.
You can get stupid with this however, things like my fridge have a defrost timer down in the bottom of it, this timer has electrical contacts that most likely spark when it cycles, so I guess I should elevate my fridge above 18 inches. Then there is the thermostat for my 2 gal under counter water heater, and on it goes. Of course this is why the fire marshal requires that we use twist lock electrical connectors at work on extension cords, flo lights, etc, to prevent sparking from accidental disconnects with cords laying on the floor. (commercial aircraft hangar, Class I, Division 2 up to 18 inches off the floor and surrounding all wings and powerplants).
Charles