29 CFR 1910 is the OSHA general industry code 29 CFR 1926 is the construction industry code. Fixed locations with "normal" employment are general industry. Construction industry rules apply to construction and certain, special maintenance conditions in completed facilities, but not routine maintenance activities by regularly-employed maintenance staff.
Toeboards are to prevent tools and materials from falling on to people or equipment below, or into hazardous operations. They are not part of a standard railing as required for all elevated walking and working surfaces. I think it is a terrible oversight to allow upwards of 20" between the floor and mid rail on a 42" high standard railing.
Below is excerpted from osha.gov:
1910.23(c)
"Protection of open-sided floors, platforms, and runways."...
1910.23(c)(2)
Every runway shall be guarded by a standard railing (or the equivalent as specified in paragraph (e)(3) of this section) on all open sides 4 feet or more above floor or ground level. Wherever tools, machine parts, or materials are likely to be used on the runway, a toeboard shall also be provided on each exposed side.
and
1910.23(c)(3)
Regardless of height, open-sided floors, walkways, platforms, or runways above or adjacent to dangerous equipment, pickling or galvanizing tanks, degreasing units, and similar hazards shall be guarded with a standard railing and toe board.
and
1910.23(e)(4)
A standard toeboard shall be 4 inches nominal in vertical height from its top edge to the level of the floor, platform, runway, or ramp. It shall be securely fastened in place and with not more than 1/4-inch clearance above floor level. It may be made of any substantial material either solid or with openings not over 1 inch in greatest dimension.
Where material is piled to such height that a standard toeboard does not provide protection, paneling from floor to intermediate rail, or to top rail shall be provided.