Based on my understanding on your response, given two of these taps are <10 feet of the disconnect, we do meet all the criteria in 240.21.(B).(1). However, the third panel located 50' away is still a major question for me. The conductor is run via underground conduit under a building where it risers up to the third AC panel. Based on my interpretation on 240.21.(B).(5):
- The conductors are protected from physical damage
- They terminate at the main breaker in the AC panel which limits the load to the ampacity of the conductor
This brings up another question/details left out on the original question - the service is fed via a transformer and disconnect/fuses that are located ~100 feet from a building that houses a manual transfer switch (MTS). This conductor is adequately sized for 400A and runs in conduit. On the load side of the MTS, we are planning on breaking out into three runs going to each individual 200A panel of 200A minimum rated conductor. The definition of the tap and length we are considering would be from the MTS and not the disconnect, correct?