form.phtml

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<?php
/* @var $block \Magento\Tax\Block\Adminhtml\Rate\Form */
?>

<div data-role="spinner" class="grid-loading-mask">
    <div class="grid-loader"></div>
</div>

<div class="form-inline" id="<?= /* @escapeNotVerified */ $block->getNameInLayout() ?>" style="display:none">
    <?= $block->getFormHtml() ?>
    <?= $block->getChildHtml('form_after') ?>
</div>