Transformer secondaries

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How did you come up with the fact that secondaries are a tap is it somewhere in nec or just experience in doing g this before

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Secondary conductors are just that... secondary conductors. They are not "tap conductors" but it is often convenient to call them that, because the rules are almost the same.

The code uses the following words to say that you can't "tap" off of transformer secondary conductors.
240.21 ... Conductors supplied under the provisions of 240.21(A) through (H) shall not supply another conductor except through an overcurrent protective device meeting the requirements of 240.4.
 
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