Land Tax

Enchantment, W (1)
At the beginning of your upkeep, if an opponent controls more lands than you, you may search your library for up to three basic land cards, reveal them, and put them into your hand. If you do, shuffle your library.¹
Illus. Brian Snõddy

Crystal Keep Rulings Summaries

• Can get a Snow-Covered land out. [Duelist Magazine #6, Page 132]
• Counts lands when announced and again before it would resolve. It will not do anything if you do not still have fewer lands when it resolves. [D'Angelo 2000/03/03]
• Land Tax counts lands at the beginning of upkeep before even a mana ability can be used. [D'Angelo 2000/08/06]
• Legacy tournaments (see Rule 802) banned this card since 2004/09/20. It was previously banned from 1996/07/01 to 1997/04/01.
• Extended tournaments (see Rule 803) banned this card from 1998/07/01.
• Standard (Type 2) tournaments (see Rule 804) have banned this card since 1997/01/01. It was previously restricted from 1996/07/01 to 1997/01/01

Format Legality	Legal in Vintage Banned in Legacy, Extended, Standard
Printings (3/13)	Battle Royale (Special) Fourth Edition (Rare) Legends (Uncommon)