FIRST OFF . . .

The Paris Opera Ballet on Monday named temporary replacements for its artistic director Rudolf Nureyev who officials said is refusing to return from the United States unless the company accepts his conditions for a new contract. The Opera, which raised the curtain on its new season last weekend without Nureyev, said two of its dance masters would “temporarily carry out the functions” of the director. Nureyev and Opera chairman Pierre Berge have been at odds for months over how much time Nureyev would spend working in Paris. French officials want him there at least six months a year to coincide with the ballet’s schedule. Since 1983, the dancer has spent four to six months a year in Paris and he says he would pay too much income tax if he worked for longer periods in France. His last three-year contract ran out at the end of August, and new negotiations are for a five-year deal. Nureyev is currently in Wilmington, Del., winding up the first 10 weeks as the star of a U.S. tour of the “The King and I.” The production goes on hiatus during November to allow Nureyev time for other commitments, then resumes for another 10 weeks in Seattle on Nov. 28. It will play Orange County and Los Angeles dates in December and January.