TaxRuleRegistry.php

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

use Magento\Framework\Exception\NoSuchEntityException;
use Magento\Tax\Model\Calculation\Rule as TaxRuleModel;
use Magento\Tax\Model\Calculation\RuleFactory as TaxRuleModelFactory;

class TaxRuleRegistry
{
    private $taxRuleModelFactory;

    private $registry = [];

    public function __construct(
        TaxRuleModelFactory $taxRuleModelFactory
    ) {
        $this->taxRuleModelFactory = $taxRuleModelFactory;
    }

    public function registerTaxRule(TaxRuleModel $taxRuleModel)
    {
        $this->registry[$taxRuleModel->getId()] = $taxRuleModel;
    }

    public function retrieveTaxRule($taxRuleId)
    {
        if (isset($this->registry[$taxRuleId])) {
            return $this->registry[$taxRuleId];
        }
        $taxRuleModel = $this->taxRuleModelFactory->create()->load($taxRuleId);
        if (!$taxRuleModel->getId()) {
            // tax rule does not exist
            throw NoSuchEntityException::singleField('taxRuleId', $taxRuleId);
        }
        $this->registry[$taxRuleModel->getId()] = $taxRuleModel;
        return $taxRuleModel;
    }

    public function removeTaxRule($taxRuleId)
    {
        unset($this->registry[$taxRuleId]);
    }
}