definiens: and means ( a ) any and all taxes, and any and all similar charges, fees, levies, duties, deficiencies, customs orassessments, in each case in the nature of a tax, including any income, gross receipts, ad valorem, net worth, premium, value - added, alternative or add - on minimum, excise, severance, stamp, occupation, windfall profits, real property, personal property, commercial activity, tangible property, sales, use, escheat, abandoned property, capital gains, transfer, transfer gains, estimated, withholding, back - upwithholding, employment, unemployment, insurance, social security, FICA, FUTA, business license, business organization, environmental, workers compensation, payroll, profits, license, lease, service, service use, and franchise taxes or similar fines or levies, imposed by anyfederal, state, local, or foreign Governmental Authority, and ( b ) any interest, fines, penalties, assessments, or additions resulting from, attributable to, or incurred in connection with any items described in this paragraph or any contest or dispute thereof or any Tax Returns orfailure to file any Tax Return