14 ga. on 20 or 30 a circuit

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240.21(B) has most of the tap rules.

Pigtails are not taps.

I take exception to the above.

Table 210.24 specifically allows "taps" of #14 wire on 15A, 20A and 30A circuits. We have used "pigtails" of #14 on 20A circuits for as long as I have
been in the trade (38 years), and have also called them taps.
 

don_resqcapt19

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I take exception to the above.

Table 210.24 specifically allows "taps" of #14 wire on 15A, 20A and 30A circuits. We have used "pigtails" of #14 on 20A circuits for as long as I have
been in the trade (38 years), and have also called them taps.
There are no enforceable code rules in 210.24. It is just a summary of the rules. You have to look to other code sections for the actual rules.
210.24 Branch-Circuit Requirements ? Summary.
The requirements for circuits that have two or more outlets or receptacles, other than the receptacle circuits of 210.11(C)(1) and (C)(2), are summarized in Table 210.24. This table provides only a summary of minimum requirements. See 210.19, 210.20, and 210.21 for the specific requirements applying to branch circuits.
 
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