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so if we had a 3 and 8 from the A 30, and A runs for a 35 yd gain, but there was a BIB past the line to gain at the A 42, we would mark off the penalty from the spot, then give A a first and 10 at their 32, correct?
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No. Under NCAA rules, and I believe Fed are the same (correct that if wrong, guys), we mark off the penalty from the spot of the foul as you said, but do not award a first down unless the line to gain has been gained after the walk off. In your example, it would be 3rd and 6 from the 32.
One clarification from above: if there is a USC or other dead ball foul AFTER the ready for play in the NCAA (following a first down award), the line to gain has already been established and we would play 1st and 25 (or less, if half the distance applies).