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Touchdown: live ball foul against the opponents of the scoring team, or a dead ball foul against either team before the RFP, penalty may be accepted from the suceeding spot (PAT) or the kickoff (No kickoffs in overtime, no enforcement option)
FG: live ball foul against the opponents of the scoring team may always be enforced at the succeeding spot (kickoff or 1st series of OT)
PAT: live ball foul against the opponents of the scoring team may always be enforced at the succeeding spot (kickoff or 1st series of OT)
Dead ball fouls may always be enforced at the succeeding spot.
So Roughing the Passer (and any other live ball foul) on a TD scoring play may never carry over to OT, but Roughing on the PAT may carry over.
Dead ball USC on a TD play during the last timed down, may be only enforced succeeding spot (PAT), but a Dead ball USC on a PAT after time has expired, may be enforced suceeding spot (OT).
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