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This was discussed in another site. If your state uses the NFHS overtime procedures, the second half time outs and the over-time time outs do accumulate. See the NFHS Handbook for verification. It was also in the NFHS Bulletin that was distributed at our (MO) State Rules Meeting last year. The wording in much clearer in the hand book and clearly points out that the time-outs accumulate so if a team used no time-outs, by the second overtime they would have five time-outs available.
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