I was looking at a riser that indicated a panelboard(MLO) with double-lugs, and another set of conductors from the second set of lugs feeding another panel. The second panel is approx. 50?-0? away from the panelboard with the double lugs installed, is this considered a ?Tap? and does the tap rule apply, it seems to me since the wire size does not change #4/0 through the circuit that it is not a tap rule as we are not changing conductor sizes. Is this correct or is it considered a tap regardless if you change sizes because the point at which the conductors receive their supply is the double lugs and no OCPD at that point?