PHP array reorganization?

there is such an array:

$tags = [
    [
        "taxfree",
        ""
    ],
    [
        "haskey",
        ""
    ]
];

how do I change this data to the following results?

$tags = ["taxfree" => "", "haskey" => ""];
Php
Apr.03,2021

$new_arr=array_column ($tags,0,1);


$tags = array_combine ($tags [0], $tags [1]);


$ret = [];
$tags = [
    [
        "taxfree",
        ""
    ],
    [
        "haskey",
        ""
    ]
];
foreach($tags as $tag) {
    $ret[$tag[0]] = $tag[1];
}
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