Customer_Order_Line_Api.Get_Tax_Info code error?

Hi

I found something like this:

linerec_                CUSTOMER_ORDER_LINE_TAB%ROWTYPE;

linerec_        := Get_Object_By_Keys___(order_no_, line_no_, rel_no_, line_item_no_);

      IF (Order_Supply_Type_API.Encode(linerec_.demand_code) = 'IPD') THEN
         tax_liability_type_db_ := External_Cust_Order_Line_API.Get_Tax_Liability(order_no_, line_no_, rel_no_);
      ELSE
         tax_liability_type_db_ := linerec_.tax_liability_type;
      END IF;

Above IF condition is not needed because linerec_.demand_code is DB value. Am I right?

To confirm this check below query - no results:

select * from customer_order_line_tab
where Order_Supply_Type_API.Encode(demand_code) = 'IPD';

I do not have test plan so I put this topic here. Only what I know is that code is launched when we change customer order line prices.