RateRegistry.php

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<?php
namespace Magento\Tax\Model\Calculation;

use Magento\Framework\Exception\NoSuchEntityException;
use Magento\Tax\Model\Calculation\Rate as TaxRateModel;
use Magento\Tax\Model\Calculation\RateFactory as TaxRateModelFactory;

class RateRegistry
{
    private $taxRateModelFactory;

    private $taxRateRegistryById = [];

    public function __construct(
        TaxRateModelFactory $taxModelRateFactory
    ) {
        $this->taxRateModelFactory = $taxModelRateFactory;
    }

    public function registerTaxRate(TaxRateModel $taxRateModel)
    {
        $this->taxRateRegistryById[$taxRateModel->getId()] = $taxRateModel;
    }

    public function retrieveTaxRate($taxRateId)
    {
        if (isset($this->taxRateRegistryById[$taxRateId])) {
            return $this->taxRateRegistryById[$taxRateId];
        }
        $taxRateModel = $this->taxRateModelFactory->create()->load($taxRateId);
        if (!$taxRateModel->getId()) {
            // tax rate does not exist
            throw NoSuchEntityException::singleField('taxRateId', $taxRateId);
        }
        $this->taxRateRegistryById[$taxRateModel->getId()] = $taxRateModel;
        return $taxRateModel;
    }

    public function removeTaxRate($taxRateId)
    {
        unset($this->taxRateRegistryById[$taxRateId]);
    }
}