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I think this is what you are looking for:
ASA 8-5-G (paraphrase)
Runners are awarded two bases from the time of the throw when a live ball is overthrown or is blocked. Overthrown is defined as entering dead ball territory.
If a fielder loses possession of the ball, and the ball leaves live ball territory or is blocked, the runner gets one base from the time the ball enters dead ball territory or is blocked.
The key is the status of the ball, not whether it is a tag play or not.
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