Re: Branch Circuit Taps
As I see it, the only branch circuit taps that are permitted are those listed in the Exception No. 1 to 210.19(A)(3) and Exceptions 1 & 2 of 210.19(A)(4).
So basically, these are circuits where the branch circuit overcurrent device exceeds that of the conductors connected to the equipment served. Great care should be used when applying these allowances.