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
follows:
(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.
Bob