A customer wants me to run power to his shed, which is about 40 feet away from the meter base. The meter has a 150 A main disconnect in it, which is the only space. In the past, I have spliced into the feeder wire after the breaker with polaris lugs and ran a feeder wire to a new panel, which was within 10' of the meter, and landed it in a breaker, which serves as the main disconnect for that panel. From there, I would run new feeder wires to the out building. Am I interpreting the tap rule correctly? Can I use the same method and run the feeders to the shed and install the panel in the shed? I just want to make sure I am interpreting the code correctly.
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