Re: Lock out switches in breaker panel
TABLE E4001.5
DISCONNECTING MEANS
DESCRIPTION ALLOWED DISCONNECTING MEANS
Permanently connected appliance rated at not over 300volt-amperes or 0.125 horsepower.
Branch-circuit overcurrent device.
Permanently connected appliances rated in excess of 300volt-amperes or 0.125 horsepower.
Branch circuit breaker or switch located within sight of appliance or such devices in any location that are capable of being locked in the open position.
Appliances listed for cord-and-plug connection. A separable connector or attachment plug and receptacle provided with access.
Permanently installed heating equipment with motors rated at not over 0.125 horsepower with supplementary overcurrent protection.
Disconnect, on the supply side of fuses, in sight from the supplementary overcurrent device, and in sight of the heating equipment or, in any location, if capable of being locked in the open position.
This is per the 2003 IRC, Sorry I don't have the NEC one on my computer.