[FIX] account: clear repartition line on tax update

In case of tax update, tags were remaining even if user
deleted them.
This is because we don't clear the repartition lines before
reassign them in `_pre_reload_data()`

Part-of: odoo/odoo#153558

addons/account/models/chart_template.py

@@ -302,8 +302,7 @@ class AccountChartTemplate(models.AbstractModel):
                             for _c, _id, repartition_line in values.get('repartition_line_ids', []):
                                 tags = repartition_line.get('tag_ids')
                                 repartition_line.clear()
-                                if tags:
-                                    repartition_line['tag_ids'] = tags
+                                repartition_line['tag_ids'] = tags or [Command.clear()]
                 elif model_name == 'account.account':
                     # Point or create xmlid to existing record to avoid duplicate code
                     account = self.ref(xmlid, raise_if_not_found=False)