Regarding the tap rule.

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wyboy

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Regarding the tap rule.
A furnace in a dwelling is has (2) 60 amp breakers installed on the unit. Can one circuit of the proper ampacity feed these breakers? (Tap off with #6?s at the furnace.) If the circuit is considered a feeder it should be allowed, if it is a branch circuit is not. I think this is a feeder because it lands in an overcurrent device and the branch circuit is from the overcurrent device to the load. Am I way off base?
 
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