Thanks for the quick replies! No doubt the 5YO's knowledge of many things would leave me in the dust! What's funny is my initial reaction was exactly what you both said since it makes sense. Usually when that happens I'm incorrect, though, so I go in the opposite direction.
I'll keep looking through OBR for the verbiage about tag/at the base but, having done so, 4.09(a) is the closest I've come to finding anything relevant. Does anyone have a rules reference for tag being the same as touching the base when there is a force play?
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