definiens: means : ( i ) any federal, state, local, foreign or other tax, charge, fee, duty ( includingcustoms duty ), levy or assessment, including any income, gross receipts, net proceeds, alternativeor add - on minimum, corporation, ad valorem, turnover, real property, personal property ( tangibleor intangible ), sales, use, franchise, excise, value added, stamp, leasing, lease, user, transfer, fuel, excess profits, profits, occupational, premium, interest equalization, windfall profits, severance, license, registration, payroll, environmental ( including Taxes under section 59A of theCode ), capital stock, capital duty, disability, estimated, gains, wealth, welfare, employee ’s incomewithholding, other withholding, 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 any tax ) that isimposed by any Governmental Authority ; ( ii ) any interest, fines, penalties or additions resultingfrom, attributable to, or incurred in connection with any items described in this paragraph or anyrelated contest or dispute ; and ( iii ) any Liability for the Taxes of another Person