Here is what it looked like before the panel was set. Disclaimer: Picture is from the house about 5-6 feet away but looks the same as the house in question.

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100A UG service w/ 3" EMT coupling used to transition from PVC to EMT.

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Another view.

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PG&E requires 3" conduit for UG service & as one can see by the meter being set the temp service passed.

Do these photos show violations or not ?