2002 nec handbook 230.46 page 138-140 under code section explaining contents of Section says :And TAPS on the line side of the Service disconnecting means.
Notice TAPS for suppplying Up to six disconnecting means.All references in article 240 are for feeders Includeing Taps as it Plainly states.240.1 Tap conductors(OTHER THEN SERVICE CONDUCTORS)Also look under index in Code under TAps Refers you to 230.46 for service conductors.So I would say your Right the code CLEARLY says what a tap is .Splice ya right !
