2014 NEC said:450.14 Disconnecting Means. Transformers, other than Class
2 or Class 3 transformers, shall have a disconnecting means
located either in sight of the transformer or in a remote location.
Where located in a remote location, the disconnecting
means shall be lockable in accordance with 110.25, and its
location shall be field marked on the transformer.
450.14 added in 2011. Wording changed for 2014 but essentially still the same.Note that the requirement does depend on which Code cycle is being enforced.
The '08 does not have the 450.14 requirement.
2011 NEC said:450.14 Disconnecting Means. Transformers, other than
Class 2 or Class 3 transformers, shall have a disconnecting
means located either in sight of the transformer or in
a remote location. Where located in a remote location,
the disconnecting means shall be lockable, and the location
shall be field marked on the transformer.