Export Finder Tags to CSV in 2023?

There were some issues in the 2019 AppleScript solution that I have remedied (and tested) in Ventura 13.2.1 with Numbers v12.2.1.

The assumption is that you have files in a folder that have none, or multiple Finder tags on them. This script will create a Numbers table, or CSV as output choices based on the comment preceding the NumTbl property. The table will be two columns: 1) path to the file in that folder, and 2) the single or comma-separated list of Finder tags found on the file. Like this when I selected the TaggedFiles folder for Numbers output:

You may need to give Numbers Full Disk Access in Settings > Privacy & Security.

Code:

That ¬ (not sign, u+00AC) sequence on line 92 is really AppleScript's way of allowing a line wrap so one can visually avoid a long line of text. The  is inserted by the hosting software just before the not sign and is rude to the AppleScript editor when pasting from the website. One can insert this special character in the Script Editor with option+L.