Rule.php

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

class Rule extends \Magento\Framework\Model\ResourceModel\Db\AbstractDb
{
    protected function _construct()
    {
        $this->_init('tax_calculation_rule', 'tax_calculation_rule_id');
    }

    protected function _initUniqueFields()
    {
        $this->_uniqueFields = [['field' => ['code'], 'title' => __('Code')]];
        return $this;
    }

    public function fetchRuleCodes($rateId, $customerTaxClassIds, $productTaxClassIds)
    {
        $connection = $this->getConnection();
        $select = $connection->select()
            ->from(['main' => $this->getTable('tax_calculation')], null)
            ->joinLeft(
                ['d' => $this->getTable('tax_calculation_rule')],
                'd.tax_calculation_rule_id = main.tax_calculation_rule_id',
                ['d.code']
            )
            ->where('main.tax_calculation_rate_id in (?)', $rateId)
            ->where('main.customer_tax_class_id in (?)', $customerTaxClassIds)
            ->where('main.product_tax_class_id in (?)', $productTaxClassIds)
            ->distinct(true);

        return $connection->fetchCol($select);
    }
}