This was discussed via another issue recently.
Let the games begin!
230.70 If this gave you a footage as a maximum, you would have something to fall bak on, and be able to "No, won't do it!"
Commentary from the handbook:
No maximum distance is specified from the point of entrance of service conductors to a readily accessible location for the installation of a service disconnecting means. The authority enforcing this Code has the responsibility for, and is charged with, making the decision as to how far inside the building the service-entrance conductors are allowed to travel to the main disconnecting means. The length of service-entrance conductors should be kept to a minimum inside buildings, because power utilities provide limited overcurrent protection and, in the event of a fault, the service conductors could ignite nearby combustible materials.
Some local jurisdictions have ordinances that allow service-entrance conductors to run within the building up to a specified length to terminate at the disconnecting means. The authority having jurisdiction may permit service conductors to bypass fuel storage tanks or gas meters and the like, permitting the service disconnecting means to be located in a readily accessible location. However, if the authority judges the distance as being excessive, the disconnecting means may be required to be located on the outside of the building or near the building at a readily accessible location that is not necessarily nearest the point of entrance of the conductors.
Also see:
https://www.electrical-contractor.net/ubb/Forum4/HTML/000367.html As for the wire size.... What's with that?