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(a)
Controls.
Controls that are to be deactivated during the course of work on energized or deenergized equipment or circuits shall be tagged.
(b)
Equipment and circuits.
Equipment or circuits that are deenergized shall be rendered inoperative and shall have tags attached at all points where such equipment or circuits can be energized.
(c)
Tags.
Tags shall be placed to identify plainly the equipment or circuits being worked on.