Q. What is the Code definition of a “tap conductor”?
See the answer below.
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. See Sec. 240.21(A) and Sec. 240.21(B) for details [240.2], as shown in the Figure.