Service taps

[roc1]

I have seen a lot of good info on service taps on this forum,where are the rules concerning service taps in the code?Are they treated just like the service even though they are tapped off of line side of existing service?
Thanks
roc1

 

[electrofelon]

230.46 Service entrance conductors shall be permitted to be spliced or tapped in occorcance with 110.14, 300.5(E), 300.13, and 300.15

The first time I read that I remember looking at all of the referenced sections and thinking, "thats it? thats all I have to do?" But since there is no OC protection (except for the big boy at the transformer), I guess that really simplifies things. I think the main thing to be careful of is tapping once inside a structure since you could run into a length issue based on 230.70(A)(1)