240.21 ..."Conductors supplied under 240.21(A) through (H) shall not supply another conductor except through an overcurrent protective device meeting the requirements of 240.4."
Secondary conductors are protected under section 240.21(C), therefore the secondary conductors, while being a separately derived system, is by definition a tap with respect to ground fault interruption and potentially overload. The point of supply is the primary side of the transformer (at least in this case).
This is why you will find the rules around protecting the secondary conductors of a transformer in 240.21(C) and not in 240.21(B) where protection of Feeder taps are located.
The handbook (2020) has a description just under the definition of tap conductor, "Section
240.21 allows for the installation of branch-circuit and feeder conductors that are protected against overcurrent using an OCPD downstream of the point of supply.
Short-circuit and ground-fault protection is provided upstream of the tap."
If you installed a tap on the secondary conductors, your upstream protective device is the protection on the primary side of the transformer and not the secondary conductors you just tapped. You could not use section 240.21(C) twice because of the last sentence of 240.21 saying "Conductors supplied under 240.21(A) through (H) shall not supply another conductor".
The handbook (2020) further elaborates just under 240.21(C), "The secondary terminals of a transformer are permitted to supply one or more than one set of secondary conductors. For example, the secondary terminals could supply two separate sets of secondary conductors that feed two panelboards. One set of conductors could be installed using the 25-foot secondary conductor rule of
240.21(C)(6), while the other set of conductors could be installed using the 10-foot secondary conductor rule of
240.21(C)(2).
Each set is treated individually in applying the applicable secondary conductor requirement."
Section 240.21(C)(2) specifies in (2) "The secondary conductors are enclosed in a raceway, which shall extend
from the transformer to the enclosure of an enclosed switchboard, switchgear, a panelboard, or control devices or to the back of an open switchboard."
Lastly, the fundamental change from240.21 (B) to (C) is that the term taps is replaced by secondary conductor. So when you read secondary conductor, you should see Tap. So saying you can tap the secondary conductor is like saying you can tap the tap.
Let me know what you think. If there are some resources out there that say secondary conductors can have feeder taps then I don't get the point of saying, "Conductors supplied under 240.21(A) through (H) shall not supply another conductor except through an overcurrent protective device meeting the requirements of 240.4."