definiens: means all forms of taxation and duties lawfully imposed in whatever jurisdiction and includes:(a ) any federal, state, local or foreign income, gross receipts, franchise, estimated, alternative, minimum, add - on minimum, sales, use, transfer, registration, ad valorem, value added, excise, natural resources, severance, stamp, occupation, premium, windfall profit, environmental ( including taxes under Section 59Aof the Code ), customs duties, real property, personal property, capital stock, employment, profits, withholding, disability, intangibles, withholding, social security, unemployment, disability, payroll, license, employee or other tax or levy, of any kind whatsoever;(b ) any liability for the payment of amounts of tax including those referred to in ( a ) as a result of beinga member of any affiliated, consolidated, combined or unitary group, or(c ) any liability for amounts of tax including those referred to in ( a ) or ( b ) as a result of any obligationsto indemnify another person ( whether by agreement, applicable law or otherwise ) or as a result of being asuccessor in interest or transferee of another person