Feeder/tap symantics

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I have been doing some feeder taps the last few days and got thinking about the whole subject. The question I thought of is can we tap a feeder without the feeder and/or does the feeder we are tapping have to terminate and supply something? If the answer is "yes", and "no" respectively, then couldnt the whole feeder tap section just be eliminated and the essence of these rules be discussed with feeders? Let me give an example. Say I have a 400 amp fused switch that is the service equipment. Can I come off the load side lugs with #2 copper for 6 feet and hit a 100 amp MCB panel (assuming I am meeting the other requirements under 240.21(B))? My first instinct is that of courses I can do this but couldnt one argue that I am not tapping a feeder?
 
10-45 Log #4825 NEC-P10 Final Action: Reject
(240.21(B))
_______________________________________________________________
Submitter: Don Ganiere, Ottawa, IL
Recommendation: Add text to read as follows:
(B) Feeder Taps. Conductors shall be permitted to be tapped, without
overcurrent protection at the tap, to a feeder as specified in 240.21(B)(1)
through (B)(5). Feeder taps shall be permitted to originate at the load terminal
of an overcurrent protective device.
The provisions of 240.4(B) shall not be
permitted for tap conductors.
Substantiation: This type of installation is permitted in many areas, but the
code does not specifically permit it. The additional wording will make it clear
that this is a code compliant installation. As long as all of the conditions of this
section are complied with the point of origination of the tap conductor does not
create any additional hazard.
Panel Meeting Action: Reject
Panel Statement: The proposed language is not necessary as the present
language permits such installation where appropriate.
Number Eligible to Vote: 12
Ballot Results: Affirmative: 12
 
Thanks Don, Good to know. I certainly disagree with their assertion that it is clear as written. Considering the legalese writing and organization of the code, the more I think about it the more blatantly wrong it seems...

So basically, feeders can be sized the same as taps.
 
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