240.33 Vertical Position.

Enclosures for overcurrent devices are required to be mounted in a vertical position, unless that is shown to be impracticable.

Circuit breaker enclosures shall be permitted to be installed horizontally where the circuit breaker is installed in accordance with 240.81.

240.81 Indicating.

Circuit breakers are required to clearly indicate whether they are in the open "off" or closed "on" position.

Where circuit breaker handles are operated vertically rather than rotationally or
horizontally, the “up” position of the handle shall be the “on” position.

Top Panelboard Violation:
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Joe Tedesco, NEC Consultant