There are numerous conductor identification requirements in the NEC for grounding conductors, grounded conductors, and ungrounded conductors. I am assuming that you are referring to ungrounded conductors since you ask about phase taping. Phase taping is not required but is permitted for the following. (Your reference to the size No. 8 probably refers to identifying grounded and equipment grounding conductors where this size is a factor.)
210.4 Multiwire Branch Circuits. (C) Ungrounded Conductors. Where the premises wiring system has branch circuits supplied from more than one nominal voltage system, each ungrounded conductor of a branch circuit, where accessible, shall be identified by system. The means of identification shall be permitted to be by separate color coding, marking tape, tagging, or other approved means and shall be permanently posted at each branch-circuit panelboard or similar branch-circuit distribution equipment.
215.12 Identification for Feeders. (C) Ungrounded Conductors. Where the premises wiring system has feeders supplied from more than one nominal voltage system, each ungrounded conductor of a feeder, where accessible, shall be identified by system. The means of identification shall be permitted to be by separate color coding, marking tape, tagging, or other approved means and shall be permanently posted at each feeder panelboard or similar feeder distribution equipment.