NCAA
The definition of a passer was just changed recently removing the requirement that the forward pass must be legal. So if a QB is beyond the line when he throws but his hit late, roughing the passer applies still.
If it's 10 yards down field before he throws a forward pass, I'd be quite hesitant to throw for roughing unless he was very obviously hit late to the point I'd have thrown for a late hit anyways.
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