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Ignore the request. They don't get the additional 60-second time-out until the ball becomes live.
5.12.4 Situation B
Regulation play ends with a tied score. Team A has used all of its allotted time-outs. Team A requests a time-out before the overtime period begins.
Ruling: The time-out should not be granted. The additional 60-second time-out provided for each extra period(s) shall not be granted until after the ball has become live to start the extra period(s).
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