Al that section requires the disconnect if located outside to be within 10' of building served.
Inside it is still 'nearest the point of entrance'.
As you know I have not done many home services but I thought most of the inspectors are looking for 5' or less?
2002 Mass amendments
230.70(A)(1). Revise to read as
(1) Readily Accessible Location. The service
disconnecting means shall be installed at a readily accessible location either outside and attached to or within 3 m (10 ft) of the building or structure served, or inside nearest the point of entrance of the service conductors.
In my opinion the wording is tough to decipher.
I have not seen the 2005 amendments, perhaps there is a change.