What you describe is NOT a feeder tap (by definition), so 240.21(B)(5) wouldn't apply. And, a solar PV system is NOT a service (by definition) so Article 230 wouldn't apply either.
Overcurrent protection of the PV supplied conductors for this system must meet 705.30(A) / 690.9 of the NEC which both reference Article 240.
240.21 states that overcurrent protection must be provided at the point where the conductors receive their supply.
I believe what you describe is a violation of the code.
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Bryan P. Holland, MCP