I have a live floor electrical outlet. And I am going to tile the floor in my kitchen. My question is can I remove the box and put wire nuts on the wires and then tile over will that meet code? I am in westchester, ny. Thanks for your time.

Can't you get access to the box from below in a basement or crawl space, and just turn it over and attach it to a joist? The wires are supposed to be accessible.

No, you definitely cannot do this.

You only option is to relocate the box as smearcase suggested, or find the source and cap it off there.

You need to deactivate the power by disconnecting from the source. Then you can tile over. Typically it is fed from a wall outlet.

If you can relocate to face down into ceiling space below you can put a cover plate on box or install a pull chain light.

Chuck