Tax Collector

Creature — Human Advisor

When Tax Collector enters the battlefield, choose one
• Tax — Until your next turn, spells your opponents cast cost more to cast.
• Arrest — Detain target creature an Arrest opponent controls. (Until your next turn, that creature can't attack or block and its activated abilities can't be activated.)

2/2
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standard future historic gladiator pioneer explorer modern legacy pauper vintage penny commander brawl alchemy paupercommander duel oldschool premodern
Rulings

Activated abilities include a colon and are written in the form “[cost]: [effect].” No one can activate any activated abilities, including mana abilities, of a detained permanent.
If a noncreature permanent is detained and later turns into a creature, it won’t be able to attack or block.
The static abilities of a detained permanent still apply. The triggered abilities of a detained permanent can still trigger.
When a player leaves a multiplayer game, any continuous effects with durations that last until that player’s next turn or until a specific point in that turn (such as the effect of being detained) will last until that turn would have begun. They neither expire immediately nor last indefinitely.
If a creature is already attacking or blocking when it’s detained, it won’t be removed from combat. It will continue to attack or block.
If a permanent’s activated ability is on the stack when that permanent is detained, the ability will be unaffected.
Activated abilities include a colon and are written in the form “[cost]: [effect].” No one can activate any activated abilities, including mana abilities, of a detained permanent.
If a noncreature permanent is detained and later turns into a creature, it won’t be able to attack or block.
The static abilities of a detained permanent still apply. The triggered abilities of a detained permanent can still trigger.
When a player leaves a multiplayer game, any continuous effects with durations that last until that player’s next turn or until a specific point in that turn (such as the effect of being detained) will last until that turn would have begun. They neither expire immediately nor last indefinitely.
If a creature is already attacking or blocking when it’s detained, it won’t be removed from combat. It will continue to attack or block.
If a permanent’s activated ability is on the stack when that permanent is detained, the ability will be unaffected.
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