No, it’s not. The code book is adopted by my state. They do not adopt the handbook.
Here is an old members take on it. (480sparky)
The codebook is what AHJs adopt for enforcement... thus making it a legal document. This legal document must be enforceable, and stand up to scrutiny in court.
The Handbook contains the same text, but also includes 'plain English' explanations as well as many illustrations to clarify the legalese of the NEC. The Handbook's commentary is technically an interpretation of the NEC and has no legal force.
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