There's a few other interpretations that need to be issued as well.
Standard FED Rules, no state-specific modifications
Situation 1: First possession series of overtime: 4th and Goal from the 10, K lines up for a field goal. Field goal is no good, and K is flagged for holding.
Can R enforce the penalty from the succeeding spot and have 1st and Goal at the 5?
Situation 2: Second possession series of overtime, score tied. 4th and Goal from the 10, K lines up for a field goal. Field goal is no good, and K is flagged for holding.
If R takes the ball first in the second OT period, can they have first and goal from the 5?
If K takes the ball first in the second OT, do we have to decline the penalty? (assuming R doesn't want K to replay 4th down, which they never would).
Situation 3: Score tied. K punts on the last play of the 4th quarter, and is flagged for holding during the kick. The play ends without either team scoring (so we're headed to OT).
If R gets the ball first in OT, can they have 1st and Goal from the 5, no matter who ended up with the ball at the end of the punt?
I sent these questions to my associations rules interpreter last night, his response was "I don't know", which might be the first time in history that he's ever been stumped on a rule interpretation.