Card text
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Official rulings
3 rulings · in English, source ScryfallThis card still affects players when it is tapped.
2004-10-04 · Wizards of the CoastSkipping the untap step means that phased out cards won't phase in, and permanents with phasing won't phase out.
2008-08-01 · Wizards of the CoastYou can tap lands for mana before Sands of Time toggles your permanents. The mana you gain is available during your upkeep step, but it will disappear before your draw step if you don't spend it. You cannot save it to be spent on the card you will draw this turn.
2009-10-01 · Wizards of the CoastAll printings