If understanding the tap rule for 10', is it correct that the tapped conductor size does not depend at all on the feeder size or upstream feeder OCPD. Example: 500 kcmil feeder is tapped with 10' of #12 to a 20A enclosed circuit breaker.
Looks like wire size ratio does not come into play until you exceed 10'.
Looks like wire size ratio does not come into play until you exceed 10'.