definiens: means any federal, state, local or foreign income, gross receipts, franchise, estimated, alternative minimum, add - onminimum, transfer, registration, all gross receipts, sales, use, ad 7valorem, value added, excise, natural resources, severance, stamp, occupation, premium, windfall profit, assets, minimumincome, mandatory savings, environmental, customs, duties, real property, personal property, capital stock, social securityobligations or contributions, unemployment, disability, payroll, license, employee or other withholding, or other tax orgovernmental charge, of any kind whatsoever, including any interest, penalties or additions to tax or additional amounts inrespect of the foregoing ; the foregoing shall include any transferee or secondary liability for a Tax and any liability assumedby agreement or arising as a result of being ( or ceasing to be ) a member of any affiliated group ( or being included, or requiredto be included, in any tax return relating thereto )