definiens: means ( a ) all federal, state, local, foreign and other income, gross receipts, sales, use, production, ad valorem, transfer, escheat, franchise, registration, profits, license, lease, service, service use, withholding, payroll, employment, unemployment, estimated, excise, severance, environmental, stamp, occupation, premium, property ( real or personal ), real propertygains, windfall profits, customs, duties, or other taxes, fees, assessments, or charges of any kindwhatsoever in the nature of a Tax, together with any interest, additions, or penalties with respectthereto and any interest in respect of such additions or penalties ; and ( b ) any liability for thepayment of any amounts of the type described in clause ( a ) as a result of being a member of aConsolidated Group for any period ; and ( c ) any liability for the payment of any amounts of thetype described in clause ( a ) or ( b ) as a result of the operation of law or any express or impliedobligation to indemnify any other Person