Codes.php

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<?php
namespace Magento\Tax\Block\Grid\Renderer;

class Codes extends \Magento\Backend\Block\Widget\Grid\Column\Renderer\AbstractRenderer
{
    public function render(\Magento\Framework\DataObject $row)
    {
        $ratesCodes = $row->getTaxRatesCodes();

        return $ratesCodes && is_array($ratesCodes) ? $this->escapeHtml(implode(', ', $ratesCodes)) : '';
    }
}