Rulings are collected from many sources. See credits and disclaimer at the end of the file for details. Three Kingdoms, Starter, and Starter 2000 cards do not yet have official Oracle card texts, so rulings on them are based on Oracle texts made by NetReps.
Complete text is included for cards from all expansions.
These rulings are updated monthly. It will not change to be anything else later. See Rule T.8.3. The player who paid is the one that gets to tap or untap a target creature. See Rule Z.6.9.