Sorcery, 1W (2) Each player sacrifices the creature he or she controls with the highest converted mana cost unless he or she pays that creature's mana cost. If two creatures a player controls are tied for highest cost, that player chooses one.1
Illus. Kev Walker
10/4/2004: The choice of creatures is made on resolution and not on announcement.
10/4/2004: You can use mana abilities during the resolution of this spell if the player decides to pay the mana cost.
10/4/2004: You choose whether to pay or not on resolution. If not, then you sacrifice the creature. You can choose to not pay if you control no creatures on resolution.
4/1/2008: First the active player identifies the creature he or she controls with the highest mana cost (and chooses one if there’s a tie) and chooses whether to sacrifice it or pay mana. Then each other player in turn order does the same. All creatures sacrificed this way are sacrificed at the same time.
4/1/2008: Although Tariff checks the converted mana cost of the creatures on the battlefield, you need to pay the creature’s actual mana cost (including color) to keep it on the battlefield.