definiens: shall mean any tax ( including any income tax, franchise tax, capit al gains tax, estimated tax, gross receipts tax, value -added tax, surtax, excise tax, ad valorem tax, transfer tax, stamp tax, sales tax, use tax, property tax, business tax, occupation tax, inventory tax, occupancy tax, withholding tax or payroll tax ), le vy, escheat, assessment, tariff, impost, imposition, toll, duty ( including any customs duty ), deficiency or fee, and any related charge or amount ( including any fine, penalty or interest ), that is, has been or may in the future be ( a ) imposed, assessed or collected by or under the authority of any Governmental Body, or ( b ) any Liability for the payment of any amounts of the type described above in this sentence as a result of being a transferee of or successor to any Person or as a result of any express or implied obligation to assume such Tax or to indemnify any other Person for Tax