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A tap for goal is legal at any time prior to the horn.
One thing I have always argued is that the time required to start and stop the clock (not lag time - that refers to errors; I'm talking about the .2 seconds or so reaction of a good timer) is built in to the clock. That's just my personal philosophy, though.
The real reason this rule exists is because of clocks without tenths - they can show zero when there is really 0.9 left - plenty of time to get off a shot.
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"To win the game is great. To play the game is greater. But to love the game is the greatest of all."
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