neutral conductor

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we found a 120 volt circuit where the existing contractor used a #12 black as the neutral, the GC is telling me to phase it white to get out of a change order, I know there's a code section that talks about the grounded neutral minimum size you can use tape, I find ungrounded to be #4 and smaller, but im going in circles trying to find phasing an ungrounded conductor to grounded neutral minimum size. basically can I tape a #12 black with white tape? I know I cant but I need a section please.
 
200.6 requires grounded conductors smaller than #4 to be continuous color of white or grey with exceptions for multi-conductor cables, etc.
 
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