Misunderstandings often occur in the field when people have different ideas of what words mean in the Code. The NEC contains Art. 100 (see SIDEBAR: What’s in 100? below) for this very reason. There, ...
This answer is based on the 2017 NEC. A. The NEC defines a tap conductor as a conductor, other than a service conductor, that has overcurrent protection rated more than the ampacity of a conductor.