definiens: means ( a ) any federal, state, local, foreign or other tax, charge, fee, duty ( including customs duty ), levy or assessment, including any income, grossreceipts, net proceeds, alternative or add - on minimum, corporation, ad valorem, turnover, real property, personal property ( tangible or intangible ), sales, use, franchise, excise, value added, stamp, leasing, lease, user, transfer, fuel, excessprofits, profits, occupational, premium, interest equalization, windfall profits, severance, license, registration, payroll, environmental, capital stock, capital duty, disability, estimated, gains, wealth, welfare, employee ’s income withholding, otherwithholding, unemployment or social security or other tax of whatever kind(including any fee, assessment or other charges in the nature of or in lieu of anytax ) that is imposed by any Governmental Authority, ( b ) any interest, fines, penalties or additions resulting from, attributable to, or incurred in connection withany items described in this paragraph or any related contest or dispute and ( c ) anyLiability for the Taxes of another Person