There are a few sitautions that allow that. Look at 240.21(C)(1) and 240.21(C)(3)I'm still a little confused about the tap rules. Are they there to permit no OCP when they fall within the specified code. For example, to allow you to come off a secondary of a transformer and land your wires on main lugs?
....It would be nice to use it for multipule buildings (which you can run as long as you want "outdoors"), like agriculture building, which you would save the price of wire and run them all off the service.