recepticle taps

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Hello all ,I am taking a masters prep class here in Washington DC .The Question is ,are you allowed to use #14 wire for rec. taps on a 20amp multi outlet branch circuit in a commerial building with 20amp recepticles ?

I say no ,but the class is using 2003 NEC and keep quoting tap rules and they say yes
 
Re: recepticle taps

hf, look at 210.19(a) (4) see if that helps
 
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