No, that's a pointless law. You can put lights anywhere you want. They just have a statute for how they are aimed. If they are high, they need to be aimed so as to not blind other drivers.
Kind of goes along with plow trucks. Most do not use their truck headlights once the plow goes on, the plow blocks them. So they have higher mounted lights.
We have bumper and frame height laws based on GVW. I always thought it was strange that we don't have wheel coverage laws like other states. We have to have our trailer tires covered, but not vehicle tires. And no mud flap laws.