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There is only one place this is addressed. It's addressed in the Football Handbook where it states that any request for a timeout after a team has used its three time-outs is to be denied unless it is for a coach-referee conference or for an injured player.
In another part of the book it explains what to do if the C-R conference results in a changed timeout, which of course he cannot have. The result then is a penalty for delay.
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