The building and electrical codes only apply to stuff that is permanently installed. Extension cords are not addressed by the electrical code anymore than garden hoses are addressed by the plumbing code.
I'm assuming that it's legal here, since my neighbor is a contractor.. of course, being a contractor means that he KNOWS the codes, but might not mean he follows them at home..
Anyway, he was very specific about 3 wire, heavy gauge, etc., etc, so if nothing else, we built one hell of an extension cord with 4 circuit breakers.. lol
mac
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