North Carolina also follows the NFHS suggestion. In the Resolving Tied Games section of the rule book, on page 88 last year, under rule 5-3-1 it states "The line to gain is always the goal line regardless of whether a penalty enforcement moves the ball more than 10 yards from the goal line to start a new series"
In the Crazy Things That Could Happen files, this also means the following:
A starts it's overtime by committing holding foul on 1st down from the 10, giving up an 8 yard sack on the repeated 1st down from the 20, running back being tacked for a 5 yard loss on 2nd down from the 28. On 3rd down from the 33, the QB throws an incomplete pass, but B roughs the passer on the play. The 15 yards is enforced from the previous spot and a first down is awarded at the 18. However, it is STILL goal to go, NOT 1st and 10.