definiens: means : ( i ) any federal, state, local, foreign or other tax, charge, fee, duty ( including customs duty ), levy or assessment, including any income, gross rec eipts, net proceeds, alternative or add - on minimum, corporation, ad valorem, turnover, real property, p ersonal property ( tangible or intangible ), sales, u se, franchise, excise, value added, stamp, leasing, lease, user, t ransfer, fuel, excess profits, profits, occupationa l, premium, interest equalization, windfall profits, severance, license, registration, payroll, environmental ( inc luding Taxes under section 59A of the Code ), capital stock, capi tal duty, disability, estimated, gains, wealth, wel fare, employee ’s income withholding, other withholding, u nemployment or social security or other tax of what ever kind ( including any fee, assessment or other charge s in the nature of or in lieu of any tax ) that is i mposed by any Governmental Authority ; ( ii ) any interest, fines, p enalties or additions resulting from, attributable to, or incurred in connection with any items described in this para graph or any related contest or dispute ; and ( iii ) any Liability for the Taxes of another Person