I'll have to look for it when I get back to my office. It did say amendment but it might actually be from the DCA Code Communicator where they made an interpretation as to it not being required in NJ.
Found it, this only applies to existing installs for a replacement:
Air-Conditioning Disconnects Does Section 110.26 of the 2002 National Electrical Code (NEC) apply when an air-conditioning unit is being replaced?
N.J.A.C. 5:23-6.8(d)2 in the Rehabilitation Subcode excludes Section 110.26 of the 2002 NEC. This applies to working clearance space around electrical equipment. However, Section 440.14 of the 2002 NEC is not excluded under N.J.A.C. 5:23-6.8(d)5. This section states that the disconnecting means shall be located within sight of, and readily accessible from, the air-conditioning or refrigerating equipment. The disconnecting means is permitted to be installed on or within the air-conditioning or refrigerating equipment.
Therefore, the answer is NO, Section 110.26 of the 2002 NEC is not applicable to units that are being replaced. Any existing disconnect shall be permitted to remain, provided that the disconnect is in sight of the unit and readily accessible; i.e., nothing has to be moved to access it.