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322.56 Splices and Taps
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Splices shall be made in listed junction boxes.
Taps shall be made between any phase conductor and the grounded conductor or any other phase conductor by means of devices and fittings identified for the use. Tap devices shall be rated at not less than 15 amperes, or more than 300 volts to ground, and shall be color-coded in accordance with the requirements of 322.120(C).