Yeah, looking through the [source for the tap command](https://github.com/Homebrew/homebrew/blob/master/Library/Homebrew/cmd/tap.rb) it looks like we can rely on the directory.

Seems like the path for the tap itself could be pulled into a method here, which would roughly make the code flow like:

``` ruby
def load_current_resource
  # ...
  @tap.tapped = ::File.directory?(tap_dir(new_resource.name))
  # ...
end

action :create do
  execute "tapping #{new_resource.name}" do
    # ...
    creates tap_dir(new_resource.name)
  end
end

# ...
```