240.21(B)
(5) Outside Taps of Unlimited Length. Where the conductors
are located outdoors of a building or structure, except
at the point of load termination, and comply with all of
the following conditions:
(1) The conductors are protected from physical damage in
an approved manner.
(2) The conductors terminate at a single circuit breaker or
a single set of fuses that limit the load to the ampacity
of the conductors. This single overcurrent device shall
be permitted to supply any number of additional overcurrent
devices on its load side.
(3) The overcurrent device for the conductors is an integral
part of a disconnecting means or shall be located immediately
adjacent thereto.
(4) The disconnecting means for the conductors is installed
at a readily accessible location complying with one of
the following:
a. Outside of a building or structure
b. Inside, nearest the point of entrance of the conductors
c. Where installed in accordance with 230.6, nearest
the point of entrance of the conductors