First of all, we've advanced up to the 2005 NEC, but maybe you're referencing the 1996 edition because that was in force when facility was built?
But more importantly, the NEC is not a legal document. It is only enforceable when adopted by states and local jurisdiction as part their building code. The states are free to modify certain requirements in the NEC and add/delete anything else they feel like, and many states, especially in the Northeast, do just that.
So, I have no idea what is in the MA code, but whatever it is, it trumps the NEC if the work in question is in MA.
Also, the local "authority having jurisdiction" (AHJ in NEC-speak) is free to interpret the NEC any way they want.