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5-3-1, penalties for fouls committed prior to the ready for play shall be administered prior before the line to gain is established. Also see 5-1-2-b
In your example, the line to gain has not been established since the RFP was not given. A has made a first down and then there is a dead ball foul, so the new line to gain is not set until the penalty is enforced.
A's ball 1/10 @A-37
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