| Dunno what the Code says there, but here is illegal to use any other than green/yellow or a bare (maybe green in legacy installations from before 60's or so) wire for the PE (= grounding) even with tags.
Neither using green/yellow wire for anything else than PE (or PEN if common with the Neutral), nor using any other color (except bare wire) for the PE.
You may "tag" working wires (use blue retagged to black for a phase line,...), but PE can only be green/yellow (green only in legacy wiring) in a cable.
Using a wire color that is normally used for a phase conductor for grounding even when retagged is extremely dangerous, it is highly prone to wiring error (mix up the wires which is supposed to be used for the PE and which for something else) while such miswiring error would be immediately deadly. You may wire it correctly initially, but after a few years the tag may fall off and then the mixup may happen.
By the way that is the reason why PE was switched from a single color to a two (green + yellow) color scheme for the PE: Even when the colors fade and get distorted (e.g. by heat or sun,...), the fact there are two colors makes it still very easy to distinguish even when both colors became just some shades of gray or brown over the years - no other function than PE (or PEN) could have two colors and the PE (PEN) would always have two colors.
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