Overcurrent devices on feeders are for people who don't understand 240.21(B) [Linked Image]

Seriously a feeder tap needs overcurrent protection but the location of the device(s) depends on the wiring method and the ratio of the feeder size vs the upstream O/C device (AKA 10' rule, 25' rule in the olden days).
You really need specifics before you can make a statement about a tap.

Greg Fretwell