(3) Taps Supplying a Transformer [Primary Plus Secondary Not Over 7.5 m (25 ft) Long] Where the tap conductors supply a transformer and comply with all the following conditions:
(1) The conductors supplying the primary of a transformer have an ampacity at least one-third the rating of the overcurrent device protecting the feeder conductors.
(2) The conductors supplied by the secondary of the transformer shall have an ampacity that is not less than the value of the primary-to-secondary voltage ratio multiplied by one-third of the rating of the overcurrent device protecting the feeder conductors.
(3) The total length of one primary plus one secondary conductor, excluding any portion of the primary conductor that is protected at its ampacity, is not over 7.5 m (25 ft).
(4) The primary and secondary conductors are protected from physical damage by being enclosed in an approved raceway or by other approved means.
(5) The secondary conductors terminate in a single circuit breaker or set of fuses that limit the load current to not more than the conductor ampacity that is permitted by 310.15.